What is the test for imputing income under the Child Support Guidelines?

The 2016 case of Maharaj v. Wilfred-Jacob, 2016 ONSC 7925, sets out at paragraph 170 that in imputing income, the following rules apply: a) A parent’s obligation to support his or her children takes precedence over the parent’s own interests and choices. Every parent has the obligation to earn what s/he is capable of earning. b) A parent cannot knowingly avoid or diminish, and may not ignore, his or her obligation to support his or her children. There is intentional unemployment or underemployment when a party chooses not to work when capable of earning an income or not to work to his/her full capability c) A parent must act responsibly when making decisions that may affect his/her ability to pay child support. The CSG does not apply to situations in which the payor, through no fault of his own, cannot work (lay off, termination, or employer reduced hours). The CSG, however, provides flexibility between the obligation to support children, and the need to have “meaningful work”. d) The determination to impute income is discretionary, as the court considers appropriate in the circumstances. The spouse seeking to reduce support must show that the educational or work decisions or pursuits are reasonable in light of the support obligation. e) A parent will not be excused from his or her child support obligations in furtherance of unrealistic or unproductive career aspirations or interests, nor will it be acceptable for a parent to choose to work for future rewards to the detriment of the present needs of his or her children, unless the parent establishes the reasonableness of his or her course of action.