What is the test for imputing income for intentional under employment or unemployment?

The test for imputing income for intentional under-employment or unemployment is one of reasonableness, having regard to the parties’ capacity to earn income in light of their age, education, health, work history and work availability, and it will include a party’s ability to work or be trained to work: Marquez v. Zapiola, 2013 BCCA 433 at para. 37; P.K.C. v. J.R.R., 2014 BCSC 932 at paras. 99 - 101.

The burden of proof is on the party seeking to impute income to the other party to demonstrate intentional underemployment or unemployment on the basis of evidence, not mere speculation: Nahu v. Chertkow, 2003 BCSC 1285 at para. 30. However, where the party to whom income is sought to be imputed is a self-employed professional who has unique knowledge of the facts, that party has the burden of demonstrating, at least to some degree, the reasonableness of his/her actions in attempting to find employment. An adverse inference may be drawn from the failure to produce relevant documents or answer relevant questions on discovery: Nahu, at paras. 31 - 32.