What is the test for imputing income on the basis of intentional under-employment or unemployment?

The Ontario Court of Appeal in Drygala v. Pauli (2002), 61 O.R. (3d) 771, at para. 23, set out a three-part test for determining whether income should be imputed on the basis of intentional under-employment or unemployment as follows: 1. Is the spouse intentionally under-employed or unemployed? 2. If so, is the intentional under-employment or unemployment required by virtue of his reasonable educational needs? 3. If the answer to question #2 is negative, what income is appropriately imputed in the circumstances?