What is the test for imputing capital from a pension for spousal support purposes?

The facts in this case do not support the relief the wife is seeking. The cases cited and relied on by her where draws on capital (mostly the equalized portion of a pension) were included or imputed for spousal support purposes are distinguishable. For the most part they involved long-term traditional marriages with strong compensatory claims. In most the payee spouse was not working, had relatively limited assets, and had a dire subsistence type need. None of those factors are present in this case. To the contrary, granting her request would result in a situation where “the payee spouse would accumulate an estate while the payor spouse’s estate is liquidating” (Boston v. Boston at paragraph 56) which would be inequitable given their similar resources. Summary - Incomes