What is the tax impact of a lump sum retroactive spousal award?

Nova Scotia, Canada

The following excerpt is from TM v. RR, 2021 NSSC 156 (CanLII):

Like the facts in Volcko v. Volcko, 2020 NSCA 68, counsel for RR did not identify the classification or taxability of arrears as an issue for me to determine. I find the approach suggested by TM to be reasonable under the circumstances. Absent any submission from RR on the issue, I am adjusting the lump sum retroactive spousal award to reflect tax considerations as put forth by TM: TM’s after tax monthly support payment multiplied by the number of months owing.

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