Hunter v. The Queen, 2001 DTC 907 (TCC) (Informal Procedure) -- summary under Transitional Provisions and Policies

S.252(4), which deemed common-law spouses to be spouses, stated that it applied after 1992. The taxpayer had separated from his common-law spouse in February 1992 but commenced paying her support pursuant to a written agreement made in 1994. Bowman A.C.J. found that the preferable interpretation was that s. 252(4) prospectively attributed to an event that existed prior to its effective date (the common-law relationship that existed up to February 1992) a legal effect on events that occurred after its effective date (the making of post-1994 support payments under the 1994 agreement).