The court stated in Drygala, supra, that there is no need to find a specific intent to evade child support obligations before income is imputed; the payor is intentionally under-employed if he or she chooses to earn less than what he or she is capable of earning. The court must look at whether the act is voluntary and reasonable. “Intentionally” means a voluntary act. It does not apply to situations beyond one’s control. See Tillmanns v. Tillmanns, 2014 ONSC 6733 (S.C.J.) at paragraph 18.
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