In the case of Maynard v. Maynard, [1999] B.C.J. No. 325 (B.C.S.C.) Cowan, J. stated at paragraph 27: The power to impute income under Section 19 is also highly discretionary. The employment of the phrase “as it considers appropriate in the circumstances” indicates the extremely fact driven nature of the exercise of discretion under Section 19.
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