The factors to be considered when imputing income are discussed in Hanson v. Hanson, 1999 CanLII 6307 at para. 8-20. Parents have a legal obligation to support their children, and to meet this obligation parents must earn what they are capable of earning. Imputing income allows the court to give effect to this legal requirement. A person is considered under-employed if he or she chooses to earn less than he or she is capable of earning. In determining whether a person is under-employed, the court must consider what is reasonable in the circumstances, including the age, health, education, experience and skills of the parent.
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