This category contains the presentations made at the 2016 Annual Joint Family Law Program || To Line 150 & Beyond: Exploring the Frontiers of Income Imputation, held on March 4, 2016.

Presentations from Andrew Freedman (CPA, CA, IFA, CBV, ASA, Duff & Phelps), Alfred Mamo (McKenzie Lake Lawyers, LLP)Scott Abel (Paterson Patterson Wyman & Abel), Kelli Potter (Paterson Patterson Wyman & Abel),  The Honourable Mr. Justice William Johnston (MB Court of Queen’s Bench, Family Division), Robynne Kazina (Taylor McCaffrey LLP) and Lisa Fainstein, Professor (Faculty of Law, University of Manitoba)  will review the current case law and provide practical advice for dealing with key issues associated with income imputation and determination.  

Each presentation is individually priced and includes the written materials for that presentation in pdf format.

  • Title:               Imputing Income to a Business Owner

    Date:               March 4, 2016

    Description: Learn helpful tips on how to determine Guideline Income for a business owner. 

    The session will cover:

    • Overview of the income calculation
    • Patterns of income: how to determine which is the “fairest”
    • Identifying and adding back non business expenses
    • Calculating the income tax “gross up” to specific types of income
    • Imputing income under Section 19, including specific examples
    • Documentation and disclosure requirements

    Presenter:      Andrew Freedman, CPA, CA, IFA, CBV, ASA, Duff & Phelps

    Run Time:          0.5 hours

    MCPD hours:    0.5 hours

    EPPM hours:     0 hours

    Price:                $30 + GST ($31.50)

  • Title:                Attribution of Pre-Tax Corporate Income to the Business Owner   Tips and Traps

    Date:               March 4, 2016

    Description: A chartered public accountant and experienced lawyer team up to tell you what they think you might want consider when attributing income to a spouse under Section 18 of the Federal Child Support Guidelines. In the context of a case study, the following issues will be addressed:

    • Pre-tax corporate income: what is it and why it is not “retained earnings”
    • Consideration of the corporate structure and impact of various ownership scenarios
    • Unraveling the business factors to consider when deciding how much should be attributed, if any
    • What disclosure is necessary to make a case for or against the attribution of corporate income
    • Review of various court decisions

    Presenters:      Andrew Freedman, CPA, CA, IFA, CBV, ASA, Duff & Phelps | Alfred Mamo, McKenzie Lake Lawyers, LLP

    Run Time:        1.25 hours

    MCPD hours:    1.25 hours

    EPPM hours:     0 hours

    Price:                $40 + GST ($42.00)

  • Title:                Farming Income 101

    Date:               March 4, 2016

    Description: Join two Brandon based practitioners for a discussion of various issues relating to farming income, including:

    • Interim versus Final Applications
    • Capital cost allowance
    • Optional inventory adjustment
    • Deductibility of expenses
    • Personal v. family farm corporations
    • Timing of income and expenses

    Presenters:      Scott Abel & Kelli Potter, Paterson Patterson Wyman & Abel

    Run Time:        0.75 hours

    MCPD hours:    0.75 hours

    EPPM hours:     0 hours

    Price:                $35 + GST ($36.75)

  • Title:               Fireside Chat on Coady and L.M.K. v. J.M.K

    Date:               March 4, 2016

    Description: Two recent Manitoba decisions which apply some of the concepts to be discussed throughout the day are Coady v. Coady and L.M.K. v. J.M.K.  Robynne Kazina will engage in a conversation with The Honourable Mr. Justice William Johnston about his decisions in these cases.  Each case required a determination of the income of the payor.  In the first case, the payor's income source was a closely held corporation where the Court had the benefit of conflicting expert opinions from each party.  In the latter case, the payor had two income sources, T4 employment income and self-employed farming income, where the question of "allowable deductions" from gross earnings was left to the Court to consider.

    Presenters:      The Honourable Mr. Justice William Johnston,   MB Court of Queen’s Bench (Family Division) |   Robynne Kazina, Taylor McCaffrey LLP

    Run Time:          0.75 hours

    MCPD hours:    0.75 hours

    EPPM hours:     0.0 hours

    Price:                $35 + GST ($36.75)

  • Title:               Retirement and Non-Recurring Sources of Income /The Unemployed and Under-Employed

    Date:               March  4, 2016


    Retirement and the Potpourri of Non-Recurring Sources of Income
    Increased life expectancy, the wave of retiring baby boomers and recent economic downturns make this an increasingly prevalent topic for family lawyers.  This session will answer common questions on retirement and other non-recurring income sources, including:

    • What does the concept of “material change in circumstances” mean in the context of retirement?
    • If your client has a spousal support obligation, should they retire first and then then apply for a variation, or vice versa?
    • Is it reasonable to stop working overtime following a separation?
    • How have the courts treated capital gains, double dipping and RRSP income?
    • Should the court be in the business of creating a financial plan for elderly litigants?

    The Unemployed & Under-Employed: A Review of the Issues and a Case Law Update
    Brush up on the legal issues and the leading case law related to imputation of income including:

    • Disability, maternity, part-time work, mental health issues, addictions and second families
    • Imputing income by operation of law
    • Finding undeclared income
    • The role of blameworthy conduct
    • Importance of pleadings and evidence in imputing income cases
    • Circumstances when income is and is not imputed
    • Grossing up for unpaid tax when imputing income

    Presenters:      Alfred Mamo, McKenzie Lake Lawyers, LLP  | Lisa Fainstein, Professor, Faculty of Law, University of Manitoba

    Run Time:          1.5 hours

    MCPD hours:    1.5 hours

    EPPM hours:      0 hours

    Price:                $50 + GST ($52.50)