In De Zen v. De Zen, [2002] O.J. No. 5827 (S.C.J.), the payor worked for his father’s business. McWatt J. imputed income to the husband on the basis of her findings that the father was intentionally underemployed, gifts from his parents made up for the shortfall in his remuneration and the level of his income was tied to his desire to control the level of child support he would be required to pay.
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