Taking all of the four relevant factors into account, my view is that an award of retroactive spousal support is not warranted on the facts of this case. S. suffered no hardship during the period running from September of 2007 to February of 2009 and she advanced her claim for support for the time prior to February of 2009 only during argument in the closing minutes of the trial. In combination, these two considerations tip the balance against her on this issue. As Cromwell J. observed in Kerr v. Baranow, at para. 212, “the argument for retroactive [spousal] support will be less convincing where the [spouse] already enjoyed all the advantages (s)he would have received [from that support].” B. The Tax Implications of Selling the Koyl Shares
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