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

CRA indicated that where a 2006 divorce judgment required a reduction in child support obligations retroactive to a date in 2003, the date on which the varied amounts were “required to be made” for purposes of (b)(ii) of the definition of “commencement date” in s. 56.1(4) was the stipulated 2003 effective date.