of $7,469 per month7 be paid commencing January 1, 2014;
— a final order fixing spousal support arrears in the following
amounts for the following years: ( i) 2011 — $6,984; ( ii) 2012
— $31,464; ( iii) 2013 — $57,828;
— a final order imputing income to the husband of $49,865.56
between 2012 and 2024 and $43,220.33 beginning in 2025
“representing the portion of the Husband’s fully indexed
annual pension earned during marital cohabitation which
was not captured” in the 2008 equalization settlement.
(j) The expert evidence on the change motion concerning
the husband’s pension
 The 2007 pension valuation prepared by Mel Norton,
which was referred to in the separation agreement, formed part
of the record on the change motion. It included a summary
setting out the present value of the husband’s pension asset
acquired during marriage based on two different potential
retirement dates, namely,
— August 1, 2012, the earliest date on which the husband
could retire and receive an unreduced pension (the “early
retirement date”); and
— August 1, 2024, the husband’s age 65 retirement date.
 Assuming a tax rate of 25.8 per cent, the after-tax value of
the pension asset that was acquired during marriage was
$589,205 based on the early retirement date — and $268,133
based on age 65 retirement.8
 Both parties led additional expert evidence on the change
motion relating to the husband’s pension.
 On consent of the parties, the husband’s expert’s reports,
prepared by DSW Actuarial Services Inc. (“DSW”), consisting of
7 The $7,469 figure was high end Guidelines support based on a “with child
support” formula and premised on the husband having imputed income in
2013 of $49,866 in addition to annual income of $219,130, and the wife
having annual income of $24,000.
8 The summary referred to the present value of an annual pension of
$43, 706.09, payable from retirement for life. The total value pre-tax was
$785, 668 based on the early retirement date (which included a supplemental pension of $6,896.03 per year, payable from retirement until
age 65, valued at $61,318) and $367,241 based on age 65 retirement. The
“net value” of the pension asset at marriage was $9,581 based on the early
retirement date and $4,360 based on age 65 retirement.