What is the test for imputing income from a party?

In the case of Drygala v. Pauli,[2] the Court of Appeal set out a three part test to determine whether income should be imputed to a party. 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 (at paras. 25-26); the payor is intentionally under-employed if he or she chooses to earn less than what he or she is capable of earning. The court must look at whether the act is voluntary and reasonable. (at para. 28) The second part of the test is to consider if the intentional under-employment or unemployment is required by virtue reasonable educational needs, the needs of the child of the marriage or reasonable health needs ( at para. 38). If the answer to that question is negative, the final question is what income should be imputed to the Mother in the circumstances?