on a 52/48 NDI split, the second scenario yielded Guidelines
monthly support of $9,755.
 As I have said, the third scenario addressed child and
spousal support for 2012 and reflected the $688,139 that the
husband received from his employer upon retirement. The husband’s total income for 2012 was thus $855,919 as per his T1 tax
statement (which excluded amounts transferred to a LIRA).
Under this scenario, spousal support ranged from $13,299 to
$14,894 per month. However, the wife’s counsel acknowledged
that although the husband received a lump sum of $688,139
cash pension payout in 2012, only $49,866 ( i.e., the imputed
unequalized pension income on which the wife relied) ought to
be considered for the purposes of spousal support since a portion
of the pension had already been equalized. On this calculation,
the husband’s income in 2012 totalled $218,903 and spousal
support ranged from $2,955 to $3,392.
 Prior to reviewing the scenarios, the wife’s counsel submitted that spousal support should be fixed at approximately
$13,000 per month commencing January 1, 2013, subject to
a credit for amounts paid by the husband, including a $25,000
advance paid in December 2013, plus 2012 arrears.
 The husband’s counsel submitted that the wife’s budget of
approximately $7,500 per month was excessive and should be
reduced to $4,800 per month, including notional income taxes.
He reiterated his previous submissions that the only portions of
the husband’s pension payments that should be included in the
husband’s income for the purposes of determining support were
( i) the increased pension amount attributable to post-separation
service; and ( ii) one-half of the increased pension amount
attributable to early retirement. He argued that the wife had
bargained away her share of the increased pension amount
attributable to early retirement when she agreed to an equalization based on an age 65 retirement valuation.
 Although it does not form part of the appeal record, it
appears that the husband submitted a Guidelines support calcu-
lation based on
— the husband’s income consisting of ( i) the increased pension
amount attributable to post-separation service under the
DSW report divided by five; ( ii) half of the increased pension
amount attributable to early retirement under the DSW
report divided by five;
— the wife’s income consisting of $31,800 ($2, 650 per month in
existing spousal support and assuming no other employment income on the wife’s part).