Does the date of retroactivity in a consent order apply when the respondent’s financial circumstances materially changed?

The trial judge did not refer to the respondent’s blameworthy conduct in relation to the date of retroactivity. He referred only to the general rule of the date of effective notice, and no more than three years before formal notice. He ought to have given effect to the direction in D.B.S. to move the date of retroactivity back to when the respondent’s financial circumstances materially changed: see Hausmann v. Klukas, 2016 BCSC 853 at para. 20. Based on the judge’s findings, this would have occurred in early 2011, when the respondent became aware that his tax situation was different from the assumption on which the consent order had been made, resulting in a substantially higher Guideline income.