Section 19 of the Federal Child Support Guidelines provides the court with the discretion to impute income in specified circumstances. The discretionary authority found in s. 19 must be exercised judicially, and in accordance with rules of reasons and justice - not arbitrarily. A rational and solid evidentiary foundation, grounded in fairness and reasonableness, must be shown before a court can impute income: Coadic v. Coadic 2005 NSSC 290 (S.C.).
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