Is a lump sum lump sum amount of income support payable to the recipient of prior years’s support payments reduced in the context of reduced income tax rates?

Ontario, Canada


The following excerpt is from Hennessy v. Brockett, 2021 ONSC 8280 (CanLII):

Additionally, because prior years’ support payments must now be considered as lump sum amounts, they must be tax-reduced to account for that fact. (Pey v. Pey, [2016] O.J. No. 1994 a para. 149)

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