“The respondent agreed that he is often the recipient of cash from his mother. During the years 2016 – 2020, he received between $2,000 to $5,350 per year in cash from her. In addition, the respondent has received money from his mother to assist with his legal fees in this proceeding.
The applicant says that these payments are gifts that should be included in the respondent’s income for the purposes of child support. She relies on the judgment of the Court of Appeal in Bak v. Dobell, supra, where Lang J.A. wrote as follows:
[74] Although it seems the legislature intentionally did not include the receipt of gifts given in the normal course in presumptive income, or as an example of an appropriate circumstance under s. 19(1), a court will consider whether the circumstances surrounding the particular gift are so unusual that they constitute an “appropriate circumstance” in which to impute income.
[75] In considering whether it is appropriate to include the receipt of unusual gifts in income, a court will consider a number of factors. Those factors will include the regularity of the gifts; the duration of their receipt; whether the gifts were part of the family’s income during cohabitation that entrenched a particular lifestyle; the circumstances of the gifts that earmark them as exceptional; whether the gifts do more than provide a basic standard of living; the income generated by the gifts in proportion to the payor’s entire income; whether they are paid to support an adult child through a crisis or period of disability; whether the gifts are likely to continue; and the true purpose and nature of the gifts [emphasis added].
…
As Lang J.A. said in Bak v. Dobell, supra, gifts are not typically included in income, but may be added where given in unusual circumstances which suggest they are appropriately considered income.