What is the test for imputing income from self-employment on a spouse's income tax return?

In Anslow v. Anslow, 2017 ONSC 7518, the court was determining the husband’s income from self-employment. The court found that it was appropriate to use the wife’s proposed imputed income for the husband based on the demonstrated level of need, the amounts that the husband had paid to date, and the failure of the husband to provide precise evidence of his income. The motion judge in this case did not have evidence about the husband’s reputation as a hair dresser, what he charged, what hours he worked, how many chairs he had, what services he provided, or the number of clients he had, in order to determine whether the self-declared income on his tax returns was accurate.