What is the test for imputed income under section 19 of the Income Tax Guidelines?

Ontario, Canada


The following excerpt is from Pustai v. Pustai, 2018 ONCA 785 (CanLII):

As this court stated at para. 44 of Drygala v. Pauli, at para. 44: Section 19 of the Guidelines is not an invitation to the court to arbitrarily select an amount as imputed income. There must be a rational basis underlying the selection of any such figure. The amount selected as an exercise of the court's discretion must be grounded in the evidence.

Other Questions


What is the test for imputing income under section 19 of the Guidelines for Support Guidelines? (Ontario, Canada)
When imputing income is imputed in an original order, can the payor continue to impute income? (Ontario, Canada)
What is the range of income impute by a judge when it is difficult to impute income to a recipient? (Ontario, Canada)
Can a payor impute income under Section 19 of the Child Support Guidelines? (Ontario, Canada)
What is the test for imputing income for an employee who has not earned any income since 2001? (Ontario, Canada)
What is the impact of the pandemic on the income imputation of a party's income? (Ontario, Canada)
When will a court order a person to pay child support based on imputed income rather than their actual income? (Ontario, Canada)
How is impute income imputed in a personal injury case? (Ontario, Canada)
What is the test for imputing income under the Child Support Guidelines? (Ontario, Canada)
What is the test for imputing income from self-employment on a spouse's income tax return? (Ontario, Canada)
X



Alexi white


"The most advanced legal research software ever built."

Trusted by top litigators from across North America.