What is the test for imputing income for child support purposes?

The court in AMD v. AJP, supra, set out a three-part test to determine whether income should be imputed (at para. 23). The first part of the test is to ask whether the payor is intentionally under-employed or unemployed. The court stated that there is no need to find a specific intent to evade child support obligations before income is imputed (para. 25); the payor is intentionally under-employed if he or she chooses to earn less than what he or she is capable of earning (para. 28). The court must look at whether the act is voluntary and reasonable. The court states that in order to meet the legal obligations to support their child “a parent must earn what he or she is capable of earning” (para. 32).