IN THE SUPREME COURT OF NOVA SCOTIA
(FAMILY DIVISION)
Citation: Gilby v. Edwards, 2008 NSSC 185
Date: 20080620
Docket: 1201-42012
Registry: Halifax
Between:
Gregory Vincent Gilby
Applicant
v.
Kelly Lynn Edwards
Respondent
LIBRARY HEADING
Judge: The Honourable Justice Deborah Gass
Heard: May 12, 2008 in Halifax, Nova Scotia
Subject: Application to terminate child maintenance; Application to retroactively vary child maintenance to remove tax treatment.
Summary: Parties’ order predated Child Support Guidelines and changes in Income Tax Act removing tax implications. Both parties ceased claiming child maintenance after May 1, 1997. In 2006 when the variation application was commenced, the Applicant was required to file financial disclosure and as a result, he filed or re-filed his tax returns for 2003, 2004 and 2005, claiming the support payments as tax deductions. As a result, the Respondent was reassessed and billed over $8,000 in taxes on previous years of child support payments, including $10,000 in arrears which the Applicant paid between 2003 & 2005.
Result: Order varied retroactively to May 1, 1997 to remove the tax treatment, reflecting the parties’ understanding during the relevant time.
THIS INFORMATION SHEET DOES NOT FORM PART OF THE COURT'S DECISION. QUOTES MUST BE FROM THE DECISION, NOT THIS LIBRARY SHEET.