While the exercise of imputing income assists in the determination of support payments, it does not require that a company pay all "available" income to a payor. As explained in Gosse v. Sorenson-Gosse, 2011 NLCA 58, 12 R.F.L. (7th) 1 at para. 9, "Imputing is only a theoretical exercise for the purpose of making 'the fairest determination' of an income level by which to judge the level of responsibility the shareholding spouse should have …"
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