What is the burden of proving imputation of income?

Once the party seeking the imputation of income presents the evidentiary basis suggesting a prima facie case, which the applicant has done here, the onus shifts to the individual seeking to defend the income position they are taking: see Oyewole at paragraph 36. The reason, per Lo v. Lo, 2011 ONSC 7663 at paragraph 57, is that, [t]he information which can be used or obtained to properly determine the income of that person is in his or her hands and no one else’s. To expect the person seeking imputation of income to bear the entire onus of proving imputation of income would thrust an unfair burden of proof on him or her as they do not have in their possession the information necessary to satisfy that onus; only the putative support payor does.