What is the burden of proof against a self-employed professional who is seeking to impute income to the other party?

The burden of proof is on the party seeking to impute income to the other party to demonstrate intentional underemployment or unemployment on the basis of evidence, not mere speculation: Nahu v. Chertkow, 2003 BCSC 1285 at para. 30. However, where the party to whom income is sought to be imputed is a self-employed professional who has unique knowledge of the facts, that party has the burden of demonstrating, at least to some degree, the reasonableness of his/her actions in attempting to find employment. An adverse inference may be drawn from the failure to produce relevant documents or answer relevant questions on discovery: Nahu, at paras. 31 - 32.