What is the test for imputing income on the basis of intentional under employment or unemployment?
Manitoba, Canada
The following excerpt is from Ducharme v. Ducharme, 2019 MBQB 72 (CanLII):
In determining whether to impute income on the basis of intentional under-employment or unemployment, the court ought to have regard to what is reasonable under the circumstances. The age, education, experience, skills and health of the payor are factors to be considered, in addition to such matters as the availability of work, the freedom to relocate and other obligations (see Donovan v. Donavan at para. 19).
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