Section 19(1)(a) of the Guidelines allows for imputing income where a party is intentionally underemployed or unemployed. Under s. 19(1)(a), the court considers a party’s capacity to earn income, and whether the party is not earning to capacity: Marquez v. Zapiola, 2013 BCCA 433 at para. 37; Koch v. Koch, 2012 BCCA 378.
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