Mr. Finch is 50 years old and is divorced. He has custody of his four children, Randy 25, Theresa 20, Max 18 and Joan 14.

Randy is severely disabled. He is certified as impaired. Mr. Finch has a part-time attendant who helps Randy. The attendant has been paid $15,000 for the year.

Theresa is at the University of Ottawa. Mr. Finch paid her tuition fees of $10,000 for the year.

Max is attending the Conservatory of Music in Toronto. Mr. Finch paid $8,000 for his classes in 2021.

Joan is attending high school.