“Mr. Maxwell takes issue with the Arbitrator’s imputation of corporate pre-tax income to him pursuant to s. 18, from corporations of which he was not the sole shareholder. In L.M.P v. M.D.P., 2021 ONSC 3577, 56 R.F.L. (8th) 381, at para. 58, the court summarized the considerations and questions it needs to consider when determining whether to exercise its discretion to attribute corporate pre-tax income: (1) does the payor have control over dividend declarations; (2) is there a business reason for retaining the earnings; and (3) should the court exercise its discretion and attribute corporate pre-tax income.
The attribution of corporate pre-tax income may be appropriate even where the party does not control the corporation but where, for example, the party is the controlling mind of the corporation or where control is held by a cooperative relative, and there is a past practice of the party receiving compensation: Leitch v. Novac, 2020 ONCA 257, 150 O.R. (3d) 587, leave to appeal refused, [2020] S.C.C.A. No. 194, at para. 36. To interpret the Guidelines otherwise would allow the payor to avoid their obligations by employing a corporate structure to deprive the children of the support to which they are entitled: Goett v. Goett, 2013 ABCA 216, 33 R.F.L. (7th) 301, at para. 20.”