21 February 2007 Internal T.I. 2006-0218421I7 F - Pension alimentaire - date d'exécution -- summary under Commencement Day

A divorce judgment issued in 1995 established a child support obligation for Monsieur, but when one of the children moved in with Monsieur, he successfully moved to reduce his support obligations, first obtaining a “safeguard” interim order, and then a final judgment of the Superior Court of Quebec rendered judgment was rendered in 2005 confirming inter alia the support reduction. CRA indicated that the 2006 judgment established a commencement date (so that the old rules ceased to apply) and that, in light of the retroactive nature of the 2006 judgment, the commencement date under subpara. (b)(iii) regarding that judgment was the day on which the modified amounts first became payable in 2003.