J. D.I.V. A.D.1993 No. 886 J.C. W. IN THE QUEEN'S BENCH JUDICIAL CENTRE OF WEYBURN BETWEEN: PAULINE ANNIE MARSHALL and HAROLD BRUCE MARSHALL RESPONDENT Lora Bansley for the applicant Ian D. McKay, Q.C. for the respondent FIAT McLELLAN J. July 25, 1997 The applicant mother seeks to have the ongoing childsupport of $180.00 per month per child for the three childrenof the marriage increased. The respondent father filed copies of his last three income tax returns. The returns indicate that, after adjustments, he had an average gross taxable income of $28,000.00. However, the file also indicates that his net worth has increased substantially since the original order in 1993. His financial statement filed that year showed net worth of $105,744.00 after deducting debts of $352,655.00. The current financial statement discloses that he now has net worth of $484,684.00 after deducting debts of $342,000.00. The increase amounts to approximately $380,000.00. His 1996 tax return also indicates that he purchased stock in that year (which he claimed as an expense) totalling $202,061.00. It would appear that he did not do so with borrowed funds as his total debts were reduced by $10,000.00 since 1993. He must therefore have used income generated from the farm to pay the purchase price. The respondent claims that he cannot work full time in the oil field because he is involved in bison operation. He states in his affidavit that he is hopeful that his operation will generate funds in the future but that at present he is trying to build herd. The bison herd is shown in the current financial statement as now being worth $305,000.00. I am satisfied that the respondent's assets are notbeing reasonably utilized to generate income. In thecircumstances it is appropriate for me to impute income to therespondent. I therefore find that the respondent has a gross annualincome imputed at $56,000.00. He shall pay to the applicantthe sum of $957.00 for the support of the three children ofthe marriage payable on the first day of each and every monthcommencing as of the 1st day of August, 1997, as long as thechildren remain children of the marriage under the DivorceAct, R.S.C. 1985, c. 3 (2nd supp.). There will be no order as to costs.
FIAT. The mother sought to have the ongoing child support of $180 per month per child for the three children of the marriage increased. The last three income tax returns of the father indicated an average gross income of $28,000 after adjustments. His net worth had increased substantially since the original order in 1993 from a net worth of $105,744 after deducting debts of $352,655 to $484,684 after deducting debts of $342,000. He purchased stock totalling $202,061 in 1996 using income generated from the farm. He claimed he could not work full time in the oil field because he was involved in a bison operation. HELD: The respondent was to pay monthly child support of $957 for as long as the children remained children as defined by the Divorce Act. It was appropriate to impute income of $56,000 as the respondent's assets were not being reasonably utilized to generate income.