A party seeking to impute income must establish an evidentiary basis that the other party is intentionally under-employed or unemployed: Homsi v. Zaya, 2009 ONCA 322 at para 28. Once this is shown, the onus shifts to the other party to show what is required by virtue of his or her reasonable educational needs: Drygala at para 38. Where a party is intentionally under-employed, the court may exercise its discretion to determine what amount should be imputed by factoring the spouse’s age, education, experience, skills and health: Drygala at para 45; Lavie, at para 32.
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