What is the effect of retroactive variations in income tax legislation?

Ontario, Canada


The following excerpt is from Pitre v Lalande, 2017 ONSC 208 (CanLII):

The father submits that Henry v. Henry[13] (one of the three cases considered in DBS) dealt with retroactive variations exactly the same as the one before me. I disagree. The circumstances in Henry are distinguishable from those of the matter before me.

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