What is the test for imputing income on behalf of a spouse who has failed to provide financial disclosure?

[126] See Banning v. Bobrowski, [2007] O.J. No. 3927 (Sup. Ct.) at para. 10. 10 Those provisions do not relieve the spoue who is alleging that income should be imputed from the onus of proof – there must be some evidentiary basis for imputing income, although, where the payor spouse has failed to comply with the obligation to provide financial disclosure, that evidentiary basis may be less than complete and statsfactory. The court has a broad discretion to impute income in such amount “as it considers appropriate.” That discretion must be exercised judicially. The court is entitled to draw an adverse inference against the spouse who refuses to make financial disclosure.