In cases of a closely held operation, such as a sole proprietorship (incorporated or not) or where the parent is a majority shareholder, or where the shareholder and another non-arms-length party control the finances, detailed breakdowns of expenses are now required, together with evidence as to the amount or percentage of personal benefit from any of the expenses.
There has been a number of urgent or emergency applications which have been granted leave to come before the Court of Queen’s Bench here in Alberta in accordance with the Honourable Chief Justice M.T. Moreau’s Master Order.
The issue of parenting time has recently been added to Chief Justice Moreau’s Master Order (No. 3) where the issue cannot be reasonably delayed. However, these recent oral decisions have not been reported, leaving counsel to refer to written decisions from Ontario as guidance on parenting issues during the pandemic.