V.A.J. v. G.D.L., 2018 BCPC 144

Citation: V.A.J. v. G.D.L. 2018 BCPC 144 Date: 20180525 File No: 3181 Registry: Burns Lake IN THE PROVINCIAL COURT OF BRITISH COLUMBIA Burns Lake, B.C. IN THE MATTER OF THE FAMILY LAW ACT , S.B.C. 2011 c. 25 BETWEEN: V. A. J. APPLICANT AND: G. D. L. RESPONDENT REASONS FOR JUDGMENT OF THE HONOURABLE JUDGE J.T. DOULIS

Appearing in person: V.A.J. Counsel for the Respondent: No Appearance Place of Hearing: Burns Lake , B.C. Date of Hearing: May 22, 2018 Date of Judgment: May 25, 2018 Introduction [ 1 ] V.A.J. is before the Court seeking an order that G.D.L. pay child support pursuant to the Child Support Guidelines retroactively to January 1 st , 2012. [ 2 ] V.A.J. and G.D.L. are the biological parents of G.A.J., born [omitted for publication]. V.A.J. and G.D.L. had a brief common law relationship in 2008-2009 and G.A.J. was the only child of that relationship.

V.A.J. has had primary care of G.A.J. since her birth and in December 2010, the Court awarded V.A.J. sole custody and guardianship of G.A.J. [ 3 ] The matter came before me for hearing on May 22, 2018. V.A.J. was self-represented, G.D.L. did not appear although he was notified of the Court date and paged at the outset of the hearing. Background Facts and Procedural History [ 4 ] V.A.J. and G.D.L. had brief common-law relationship in 2008-2009. Two weeks after they separated in 2009, V.A.J. discovered she was pregnant. V.A.J. and G.D.L. reconciled when V.A.J. was four months pregnant.

They resumed their cohabitation until shortly after G.A.J.’s birth on [omitted for publication]. [ 5 ] On July 26, 2010, V.A.J. filed an Application to Obtain an Order in Burns Lake Provincial Court seeking custody and guardianship of and child maintenance for G.A.J. She also sought an order for spousal maintenance.

At that time V.A.J. resided in Burns Lake with G.A.J. and G.D.L. lived and worked in Vanderhoof, B.C.; V.A.J. and G.D.L. had been separated for two weeks. [ 6 ] On September 9, 2010, V.A.J. withdrew her July 26, 2010 Application to Obtain an Order and replaced it with one of the same date in which she sought only custody and guardianship of G.A.J. V.A.J. said that she had agreed with G.D.L. that he would come to visit G.A.J. every weekend. When he received notice of her July 26, 2010 application, G.D.L. became very angry and severed all contact with G.A.J.

V.A.J. believed if she abandoned any claim for support, G.D.L. would rekindle a relationship with his infant daughter. Consequently, V.A.J. withdrew her application for monetary support because it caused a rift with G.D.L. Because she was left penniless, V.A.J. applied for social assistance. [ 7 ] V.A.J.’s September 9, 2010 application for custody and guardianship of G.A.J. came before Judge Milne for hearing on November 25, 2010. V.A.J. appeared on her own behalf and G.D.L. did not attend, although duly notified.

On that day Judge Milne made an interim Order that V.A.J. have sole custody and guardianship of the G.A.J. [ 8 ] On August 20, 2014, V.A.J. filed an Application to Obtain an Order for child support for G.A.J. As of that date, G.D.L. paid V.A.J. money for G.A.J. on an ad hoc basis. G.D.L. was personally served with a copy of the August 20, 2014 application. [ 9 ] V.A.J. waited until August 20, 2014, to pursue G.D.L. for child support through the courts because she did not want to be the reason G.D.L. ceased contact with G.A.J.

She wanted as little friction as possible; she wanted her daughter to have a father. [ 10 ] V.A.J.’s August 20, 2014 application was

schedule for a court appearance on September 22, 2015. On that date V.A.J. appeared with duty counsel and G.D.L. did not attend. Judge Birnie adjourned the matter to the Judicial Case Manager to

schedule a further appearance in February or March 2016. [ 11 ] On July 12, 2016, V.A.J.’s August 20, 2014 application came before Judge Birnie for a second appearance. V.A.J. attended in person and assisted by Ms. Newman as duty counsel. G.D.L. appeared by telephone. At that time Judge Birnie directed G.D.L. to file his Financial Statements with the Burns Lake Court Registry and provide a copy to V.A.J. prior to the next Court appearance. He did not comply with Judge Birnie’s direction. [ 12 ] On August 23, 2016, V.A.J.’s August 20, 2014 application came before Judge Jackson for hearing.

V.A.J. attended in person and represented by Ms. Bigler. G.D.L. did not appear nor did anyone on his behalf. V.A.J. tendered into evidence the following four exhibits: Exhibit 1 : (

a) G.D.L.’s T4 Statement of Remuneration paid from [omitted for publication] for the 2015 taxation year showing he earned $81,343.80; (

b) G.D.L.’s 2015 Tax

Summary showing his Total Income on Line 150 for 2015 was $81,343.80; and (

c) An invoice from H & R Block to G.D.L. for the preparation of his 2015 income tax return. Exhibit 2: (

a) G.D.L.’s T4 Statement of Remuneration paid from [omitted for publication] for the 2014 taxation year showing he earned $67,499.72; (

b) G.D.L.’s 2015 Tax

Summary showing his Total Income on Line 150 for 2014 was $67,499.72; (

c) An invoice from H & R Block to G.D.L. for the preparation of his 2014 income tax return; and (

d) a comparative

summary showing G.D.L.’s Employment Income for the 2010, 2011, 2012, 2013 and 2014 taxation years as follows: Taxation Year Total Income (Line 150) 2010 $53,915 2011 $59,104 2012 $58,939

2013 $67,749 2014 $67,500 Exhibit 3: A document which V.A.J. prepared showing monies she received from G.D.L. for G.A.J.’s child support in 2010, 2011, 2012, 2013, 2014, 2015 and January 1 st 2016 to August 2016. Exhibit 4: Correspondence to V.A.J. from BC Housing dated August 19, 2016, advising her she had to vacate her residence at [omitted for publication] Burns Lake, B.C. [ 13 ] On August 23, 2016, Judge Jackson made the following final Order: a. G.D.L. is a resident of British Columbia; b. G.D.L. has an imputed gross annual income of $81,343; c.

G.D.L. pay V.A.J. the sum of $761 for the support of the child G.A.J. on the first day of September 2016, and continuing on the 1 st day of each and every month thereafter until further order of the Court; and d. V.A.J.’s application for retroactive child support may be set down for hearing with notice to G.D.L. [ 14 ] On November 24, 2017, V.A.J. filed a Notice of Motion setting down her application for retroactive child support as per Judge Jackson ’s August 23, 2016 Order .

She served G.D.L. with a copy of the November 24, 2017 Notice of Motion by mail, which G.D.L. received: see Affidavit of Service filed December 5, 2017. [ 15 ] On December 5, 2017, V.A.J. filed an application to the Court seeking permission for G.D.L. to appear at the February 20, 2018 hearing date by telephone. [ 16 ] On February 20, 2018 V.A.J.’s November 24, 2017 Notice of Motion came before Judge Jackson for hearing. V.A.J. appeared on her own behalf in person. G.D.L. appeared by telephone.

On that day, Judge Jackson made the following Orders: a. the trial of V.A.J.’s application for retroactive child support was adjourned to the trial scheduler on February 26, 2018 to fix a date for a two hour hearing; b. G.D.L. will file a Form 4 Financial Statement with three years’ tax returns attached and any other financial documents which he intends to use in Court and serve a copy on V.A.J. three weeks prior to the hearing date; and c.

V.A.J. will mail to G.D.L. copies of any financial documents which she intends to use in Court three weeks prior to the hearing date. [ 17 ] On March 18, 2018, the Burns Lake Court Registrar delivered to V.A.J. and G.D.L. a Notice of Hearing of V.A.J.’s November 24, 2017 application for retroactive child support. The hearing was scheduled to proceed in Burns Lake Provincial Court at 9:30 a.m. on May 22, 2018.

The Registrar called G.D.L. on March 5, 2018 and again on March 12, 2018, to advise him of the May 22, 2018 Court date and to remind him he was to provide his financial statements pursuant to Judge Jackson’s February 20, 2018 Order. [ 18 ] G.D.L. did not appear at the May 22, 2018 hearing, nor did anyone on his behalf. He did not file a requisition to appear by telephone. He did not comply with Judge Jackson’s Order to file a Form 4 Financial Statement. [ 19 ] V.A.J. appeared at the hearing self-represented. She provided viva voce evidence in support of her application for retroactive child support.

She tendered into evidence the following documents: Exhibit 1: A document which V.A.J. prepared showing monies she received from G.D.L. for G.A.J.’s child support in 2010, 2011, 2012, 2013, 2014, 2015 and January 1, 2016 to August 2016 in which she sets the following monies she received from G.D.L.: Calendar Year Child Support Received 2010 $ 850 2011 $2,180 2012 $ 650 2013 $ 410 2014 $ 970 2015 $3,100 2016 $3,200 V.A.J. prepared the calculations on Exhibit 1 from her bank account. These sums do not include monies G.D.L. spent from time to time taking V.A.J. shopping.

Between July 29, 2010 and July 18, 2016, V.A.J. estimates she received from G.D.L. $11,360 in child support; $4,248 in car insurance fees and approximately $1,000 for child care expenses, for a total of $16,608. Between January 1, 2010 and December 31, 2016, G.D.L. earned $469,893. Exhibit 1 in the May 22, 2018 hearing is identical to Exhibit 3 in the August 23, 2016 hearing. Exhibit 2: (

a) G.D.L.’s T4 Statement of Remuneration paid from [omitted for publication] for the 2014 taxation year showing he earned

$67,499.72; (

b) G.D.L.’s 2014 Tax

Summary showing his Total Income on Line 150 for 2014 was $67,499.72; (

c) An invoice from H & R Block to G.D.L. for the preparation of his 2014 income tax return; and (

d) a comparative

summary showing G.D.L.’s Employment Income for the 2010, 2011, 2012, 2013 and 2014 taxation years as follows: Taxation Year Total Income (Line 150) 2010 $53,915 2011 $59,104 2012 $58,939 2013 $67,749 2014 $67,500 Exhibit 2 in the May 22, 2018 hearing is identical to Exhibit 2 in the August 23, 2016 hearing. Exhibit 3 : (

a) G.D.L.’s T4 Statement of Remuneration paid from [omitted for publication] for the 2015 taxation year showing he earned $81,343.80; (

b) G.D.L.’s 2015 Tax

Summary showing his Total Income on Line 150 for 2015 was $81,343.80; and (

c) An invoice from H & R Block to G.D.L. for the preparation of his 2015 income tax return. Exhibit 3 in the May 22, 2018 hearing is identical to Exhibit 1 in the August 23, 2016 hearing. V.A.J.’s Circumstances [ 20 ] V.A.J. resides with G.A.J. in Burns Lake B.C. in a residence provided by B.C. Housing. There are no others living in their household, however, V.A.J. has extended family in Burns Lake. [ 21 ] G.A.J. is 7 years old (soon to be 8) and in Grade 2 at the [omitted for publication] Elementary School. She is a healthy happy pro-social little girl who likes to chat and play little league softball.

She is V.A.J.’s only child. [ 22 ] V.A.J. has a temporary position at the [omitted for publication] in Southbank. She is training as an office administrative assistant. V.A.J. leaves for work at 7 a.m. and returns at 5:00 p.m. She has three different people on her docket who provide child care for G.A.J. three hours per day when V.A.J. is working and G.A.J. is not in school. As her child care providers are friends and family, V.A.J. only pays $5.00 per day or $100 per month for G.A.J.’s child care.

The child care providers charge V.A.J. so little for their services because G.A.J. goes to the same school as their own children and it is not inconvenient for them to pick up and drop G.A.J. [ 23 ] In addition to working full-time, V.A.J. is taking courses in the evening to upgrade her education. Her goal is to qualify for admission into the Licenced Practical Nursing Program.

While V.A.J. is at night school, G.A.J. stays with V.A.J.’s cousin and her daughter. [ 24 ] Since Judge Jackson’s August 23, 2016 Order, G.D.L. has been paying V.A.J. $701 per month in child support for G.A.J., which is $60 per month less than that ordered. On the other hand, G.D.L. assisted V.A.J. in purchasing a 2004 J.T. Cruiser by arranging the financing, which she could not do on her own. He paid her car payments and insurance fees in lieu of child support. G.D.L.’s Circumstances [ 25 ] As G.D.L. did not attend the hearing, V.A.J. provided what information she knew about his circumstances.

She says G.D.L. continues to work and reside in Vanderhoof, B.C. She does not know if he has a new partner. As far as she knows, G.A.J. is his only child. [ 26 ] V.A.J.’s believes G.D.L. continues to work for [omitted for publication] in Vanderhoof, B.C. It is a job he has held for many years. She does not know his annual income because he refuses to provide her with his financial documents despite the court orders. Although he still works for [omitted for publication] , G.D.L. claims he now earns $20,000 less than his 2015 income of $81,343. V.A.J. does not know if this is true.

If this were the case, she expected that he would have attended the May 22, 2018 hearing to provide the Court with up-to-date financial information. [ 27 ] V.A.J. describes G.D.L. as an amazing father who engages G.A.J. in various activities, especially arts and crafts. He sees G.A.J. a couple of times each month, but will not travel to Burns Lake from Vanderhoof to visit her. V.A.J. must transport G.A.J. to Vanderhoof or meet G.D.L. half way to transition G.A.J. [ 28 ] V.A.J. is agreeable to G.D.L. having more contact time with G.A.J., provided he makes the arrangement with her and not G.A.J. directly.

V.A.J.’s Application [ 29 ] V.A.J. seeks retroactive child support for G.A.J. based on G.D.L.’s guideline income. [ 30 ] Although G.D.L. is somewhat behind on his child support, V.A.J. has hesitated engaging the services of the Family Maintenance Enforcement Program to pursue him for arrears. She is concerned G.D.L. now earns less than the $81,343 reported on his 2015 Income Tax Return. She does not want to be unfair to G.D.L.

If he earns less, V.A.J. is willing to consent to a reduction in the amount of child support Judge Jackson ordered payable on August 23, 2016, to the applicable Child Support Guideline table amount based on G.D.L.’s actual rather than imputed income. Because G.D.L. does not provide her with the requisite financial statements, she does not know how much he now earns. [ 31 ] V.A.J. agrees to limit her application for retroactive child support to January 1 st , 2012, which is less than three years prior to her

filing her August 20th, 2014 application. V.A.J. is also willing to credit G.D.L. for those monies he did pay. But for V.A.J.’s agreement,I would have ordered G.D.L. pay retroactive child support for G.A.J. back to July 26, 2010. [32] The table below sets out G.D.L.’s earnings since 2010, the support he ought to have paid pursuant to the Child SupportGuidelines, the amount he did pay and the difference between what should have been paid under G.D.L.’s Child SupportGuideline income and what was in fact paid.

Taxation Year Total Income (Line 150) GuidelinesSupport permonth Per year Sums paid Shortfall sinceJuly 2010 Shortfall sinceJanuary 1, 2012 2010 $53,915 $502 $6,024 -$ 850 $5,174 2011 $59,104 $552 $6,624 -$2,180 $4,444 2012 $58,939 $550 $6,600 -$ 650 $5,950 $5,9502013 $67,749 $631 $7,572 -$ 410 $7,162 $7,1622014 $67,500 $629 $7,548 -$ 970 $6,578 $6,5782015 $81,343 $761 $9,132 -$3,100 $6,032 $6,0322016 to Aug 31,2016 $81,343 $761 $6,088 -$3,200 $2,888 $2,888 Totals $469,893.00 $4,386.00 $49,588.00 ($11,360.00) $38,228.00 $28,610.00 Less Car Insurance for three years -$4,248.00 -$4,248.00Less Child care -$1,000.00 -$1,000.00Shortfall since July 2010 $32,980.00 Shortfall since January 1, 2012 ($28,610 - $4,248 = $23,362.00) $23,362.00 Legal Framework [33] The principles on which child support is based are: a. the parents of a child have a joint and ongoing obligation to support their children: s. 147 Family Law Act (FLA); b. child support belongs to the child; c. the amount of child support is based, not only on the parents’ earnings, but also on what the parent can earn.

See Carriere v. Carriere, 2013 BCSC 235, at para. 21, citing Earle v. Earle, 1999 BCSC 283. [34] The provisions set out in the Child Support Guidelines are presumptive unless one of the specified exceptions applies. Theamount of child support must be determined in accordance with the Child Support Guidelines (s. 150(1)). Pursuant to the FLA and

Part 4of the Family Law Act Regulation, BC Reg 347/2012, the Child Support Guidelines means the Federal Child Support Guidelines (the“Guidelines”) established under s. 26.1 of the Divorce Act (Canada). Accordingly, s. 3(1) of the Guidelines requires the Court to orderthe amount set forth in the table. This amount is set according to the annual income of the payor parent.

The presumptive rule containedin s. 3(1) of the Guidelines may be excepted if certain conditions apply. [35] The objectives of the Guidelines are set out in s.1: a. to establish a fair standard of support for children that ensures that they continue to benefit from the financial means of bothspouses after separation; b. to reduce conflict and tension between spouses by making the calculation of child support orders more objective; c. to improve the efficiency of the legal process by giving courts and spouses guidance in setting the levels of child support ordersand encouraging settlement; and d. to ensure consistent treatment of spouses and children who are in similar circumstances.

A. Should the Court Order Retroactive Child Support? [36]

Section 170(

b) of the FLA provides that support can be ordered retroactively with respect to any period before the applicationfor the order is made. [37] The governing authority on retroactive child support obligations is the Supreme Court of Canada decision of D.B.S. v. S.R.G.,2006 SCC 37 . D.B.S. dealt with an application by the recipient parent for a retroactive increase in child support. Mr.

JusticeBastarache makes it clear in D.S.B. (at para. 60) that “no child support analysis should ever lose sight of the fact that support is the rightof the child.” [38] In D.B.S., Bastarache J. sets out four factors to be considered by the court in assessing whether a retroactive order isappropriate: a. whether there is a reasonable excuse for why support was not sought earlier; b. the conduct of the payor parent;

c. the circumstances of the child or recipient spouse; and d. any hardship occasioned by a retroactive award on the payor spouse. [ 39 ] The Supreme Court held that as a general rule, absent misconduct, a retroactive change to a child support will commence the date of effective notice, but no more than three years in the past. “Effective notice” is “not restricted to the date upon which an application to the Court or formal notice is given, but generally when the topic is broached. The reason for this rule is that persons must have some certainty in their financial affairs.

Is there a reasonable excuse why V.A.J. did not seek child support sooner? [ 40 ] The first D.B.S. factor requires the court to consider whether there has been unreasonable delay in applying for child support. V.A.J. initially applied for child support on July 26, 2010, shortly after she and G.D.L. separated. V.A.J. testified that she withdrew her original July 26, 2010 application for child support because it caused G.D.L. to sever his ties with G.A.J. V.A.J. felt it more important that G.D.L. establish a parental relationship with G.A.J. than pay support.

After V.A.J. withdrew her July 26, 2010 application, G.D.L. renewed his contact with G.A.J. and did contribute from time to time to G.A.J.’s support in such amounts and at such times as he deigned to do. [ 41 ] I am satisfied that V.A.J. had a reasonable excuse not to seek child support sooner than her August 2014 application. She was forced to choose between providing her daughter with adequate support or a present father. This was not a choice she ought to have had foisted upon her. The conduct of the payor parent [ 42 ] The second D.B.S. factor addresses the issue of the payor parent’s blameworthy conduct.

In D.B.S . , the Supreme Court described blameworthy conduct as “anything that privileges the payor parent’s own interests over his/her children’s right to an appropriate amount of support” (at para. 106). Until Judge Jackson’s August 23 rd , 2016 Order, G.D.L. paid far less child support than his legal obligation. The Guidelines became law in 1997, 13 years before G.A.J. was born. V.A.J. first sought child support in her July 26, 2010 application.

I find it unlikely that G.D.L. was not aware of his legal obligation to pay child support for G.A.J. in accordance to those Guidelines . [ 43 ] G.D.L. generally ignored his legal obligation to support G.A.J., as he did these court proceedings. For at least one of the court appearances G.D.L. did attend, it was because V.A.J. applied for permission to allow him to appear by telephone. [ 44 ] V.A.J. believes the reason G.D.L. severed contact with G.A.J. in 2010 was because she had sought child support through the courts.

G.D.L. did not tell her this was the reason he stopped seeing G.A.J., but she reasonably inferred this to be the case from his conduct. Clearly, V.A.J. was intimidated into withdrawing her application for child support for G.A.J. [ 45 ] From the evidence before me, G.D.L. placed his own interests over G.A.J.’s right to an appropriate amount of support, which in my view, constitutes the type of “blameworthy conduct” described in D.B.S. The circumstances of the child [ 46 ] G.A.J. lives full time with her mother, who is a person of modest means.

V.A.J. has to depend on friends and relatives to provided highly subsidized child care for G.A.J. while V.A.J. works full-time and attends school part-time. V.A.J. was unable to finance a car on her own. V.A.J. lives in Burns Lake, G.A.J. attends school in [omitted for publication] and plays little league softball. V.A.J. works in Southbank, which is at least a 45 minute drive from Burns Lake involving a 20 minute ferry ride across Francois Lake. V.A.J. also assists in transitioning G.A.J. to her father’s care and he lives in Vanderhoof, B.C. It is obvious she requires a vehicle in the circumstances.

Any hardship occasioned by a retroactive award on the payor [ 47 ] G.D.L. is single and G.A.J. is his only child. He has full-time work at [omitted for publication] in Vanderhoof, B.C. where he earns a good income. There is no indication that paying retroactive support would cause G.D.L. hardship. [ 48 ] In all the circumstances, I find that G.D.L. ought to pay V.A.J. retroactive support for G.A.J. B. Amount of Retroactive Support 1. Date of Retroactivity [ 49 ] The law required the payment of child support in accordance with the Child Support Guidelines from the date of separation.

This occurred when G.A.J. was roughly one month old ( [omitted for publication], 2010). [ 50 ] V.A.J. gave G.D.L. “effective notice” of her intention to seek child support for G.A.J. on [omitted for publication], 2010, when G.A.J. was only six weeks old. [ 51 ] V.A.J. withdrew her [omitted for publication] , 2010 application on September 9, 2010, and did not renew it again until August 20, 2014.

For the purposes of this application, V.A.J. gave G.D.L. formal notice of her application on August 20, 2014. [ 52 ] Justice Bastarache in the D.B.S. stated at paragraph 123 : …it will usually be inappropriate to make a support award retroactive to a date more than three years before formal notice was given to the payor parent.

[ 53 ] V.A.J. seeks a retroactive award only to January 1 st , 2012, which is less than three years before her August 20, 2014 application. I accept January 1 st , 2012, is an appropriate date for the commencement of the retroactive award. The period of retroactivity, therefore, will commence on January 1, 2012, and continue on until Judge Jackson’s August 23 rd , 2016 Order came into effect on September 1 st , 2016. 2.

Amount of the Retroactive Award [ 54 ] The amount payable requires consideration of several factors: parenting arrangements from time to time, the parents’ income from time to time, whether amounts already paid by G.D.L. can be properly described as “child support” rather than “special and extraordinary expenses”, debt or spousal support. [ 55 ] As G.D.L. has not participated in these proceedings and the Child Support Guidelines presumptively apply, I have concluded he ought to pay an award equal to what he should have been paying under the Child Support Guidelines and be credited for those sums V.A.J. has identified in Exhibit 1. [ 56 ] Accordingly, I make the following findings: a. 2012 Taxation Year i.

For the 2012 taxation year, G.D.L. is found to be a resident of British Columbia and to have a gross annual income of $58,939. ii. G.D.L. is pay to V.A.J. the sum of $550 per month for retroactive support of the child, G.A.J., born [omitted for publication] , commencing January 1, 2012 and continuing on the 1st day of each and every month thereafter until December 31, 2012. iii. G.D.L. is to be credited $ 650 towards the 2012 retroactive child support. iv.

The arrears owing from G.D.L. to V.A.J. for retroactive child support for the 2012 taxation year are $5,950 including principal and interest ($6,600 - $650 = $5,950). b. 2013 Taxation Year i. For the 2013 taxation year, G.D.L. is found to be a resident of British Columbia and to have a gross annual income of $67,749 . ii. G.D.L. will pay to V.A.J. the sum of $631 per month for the retroactive support of the child, G.A.J., born [omitted for publication] , commencing on January 1, 2013 and continuing on the 1 st day of each and every month thereafter until December 31 st , 2013. iii.

G.D.L. is to be credited $ 410 towards the 2013 retroactive child support. iv. The arrears owing from G.D.L. to V.A.J. for retroactive child support for the 2013 taxation year are $7,162 including principal and interest.($7,572 - $410 = $7,162) c. 2014 Taxation Year i. For the 2014 taxation year, G.D.L. is found to be a resident of British Columbia and to have a gross annual income of $67,500 . ii.

G.D.L. will pay to V.A.J. the sum of $629 per month for the retroactive support of the child, G.A.J., born [omitted for publication] , commencing on January 1, 2014 and continuing on the 1 st day of each and every month thereafter until December 31 st , 2014. iii. G.D.L. is to be credited $ 970 towards the 2014 retroactive child support. iv. The arrears owing from G.D.L. to V.A.J. for retroactive child support for the 2014 taxation year are $6,578 including principal and interest. ($7,548 - $970 = $6,578). d. 2015 and 2016 Taxation Year i.

For the 2015 and 2016 taxation years, G.D.L. is found to be a resident of British Columbia and to have a gross annual income of $81,343. ii. G.D.L. will pay to V.A.J. the sum of $761 per month for the retroactive support of the child, G.A.J. born [omitted for publication] , commencing on January 1, 2015 and continuing on the 1st day of each and every month thereafter until August 31, 2016. iii. G.D.L. is to be credited $11,548 for retroactive child support from January 1, 2015 to August 31, 2016 ($9,132 - $3,100 = $6,032 + $6,088 - $3,200 = $2,888); ($6,032 + $2,888 -$1,000 - $4,248) = $3,672.00 iv.

The arrears owing from G.D.L. to V.A.J. for retroactive child support from January 1, 2015 until August 31, 2016 are $3,672.00 including principal and interest.

Summary [ 57 ] The total arrears owing from G.D.L. to V.A.J. for retroactive child support from January 1 st , 2012 to August 31 st , 2016, inclusive are $23,362 including principal and interest. [ 58 ] G.D.L. will pay to V.A.J. the sum of $400 per month towards the arrears of child support, in addition to regular monthly child support payments, commencing the 1 st day of July 2018, and continuing on the 1 st day of each month thereafter until the arrears are paid in full or until further Court Order. _____________________________ J.T. Doulis Provincial Court Judge