What is the test for imputing a spouse's income?

Ontario, Canada


The following excerpt is from M.P. v. M.P., 2020 ONSC 4559 (CanLII):

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.

Other Questions


What is the test for imputing income from self-employment on a spouse's income tax return? (Ontario, Canada)
What is the test for imputing a spouse's income under the Employment Benefits Act? (Ontario, Canada)
Is a spouse entitled to share in post-separation income increases if the recipient spouse has contributed significantly to the recipient's income during the course of the marriage? (Ontario, Canada)
What is the testatrix’s obligation to give a spouse's income income to their adopted daughter if they marry again? (Saskatchewan, Canada)
Can a spouse impute income to their spouse under section 19 of the BC's Income Guidelines Guidelines? (British Columbia, Canada)
Is post-separation increases in income considered in the calculation of income for the purposes of determining a spouse’s income status? (Newfoundland and Labrador, Canada)
Is a self-employed real estate agent who receives income through his Personal Preference Tax Credit (PTC) entitled to income from a spouse's pre-tax income? (British Columbia, Canada)
What is the current state of the law on disclosure and determination of income of a spouse's income in the context of a self-employed individual? (British Columbia, Canada)
Is a person’s income imputing income for under-employment justified? (British Columbia, Canada)
Is RRSP income presumptively part of a spouse's income for child support purposes? (Ontario, Canada)