Jointly presented by The Law Society of Manitoba, The Court of Queen’s Bench Family Division Judges and
The Manitoba Bar Association, Family Law Section

2016 Joint Family Law Program - Part 1 of 5
March 4, 2016

Imputing Income to a Business Owner
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

CPD hours: 0.5
EPPM hours: 0

Price: $30.00 + GST = $31.50

2016 Joint Family Law Program - Part 2 of 5
March 4, 2016

Attribution of Pre-Tax Corporate Income to the Business Owner
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

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

CPD hours: 1.25
EPPM hours: 0

Price: $40.00 + GST = $42.00

2016 Joint Family Law Program - Part 3 of 5
March 4, 2016

Farming Income 101
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

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

CPD hours: 0.75
EPPM hours: 0

Price: $35.00 + GST = $36.75

2016 Joint Family Law Program - Part 4 of 5
March 4, 2016

Fireside Chat on Coady and L.M.K. v. J.M.K
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.

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

CPD hours: 0.75
EPPM hours: 0

Price: $35.00 + GST = $36.75

2016 Joint Family Law Program - Part 5 of 5
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?

Presenter: Alfred Mamo, McKenzie Lake Lawyers LLP

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

Presenter: Lisa Fainstein, Professor, Faculty of Law, University of Manitoba

CPD hours: 1.5
EPPM hours: 0

Price: $50.00 + GST = $52.50