What is the test for imputing income from a spouse who is intentionally under-employed?

[26] The determination as to whether a court should impute income is a three step process. (See: Beisel v. Henderson, 2004 SKQB 280, [2008] 2 W. W. R. 502 at para. 13). Firstly, the court must determine whether the parent is intentionally under-employed or unemployed. Secondly, if the parent is intentionally under-employed or unemployed, the court must determine whether any of the exceptions set out in s. 19(1)(a) apply. Those exceptions cover situations where the under-employment or unemployment is required by reason of (1) the needs of a child of the marriage; (2) the needs of any child under the age of majority; (3) the reasonable educational needs of the payor; or (4) the reasonable health needs of the payor. Finally, if a court determines a parent is intentionally under-employed or unemployed and that none of the exceptions set out in s. 19(1)(a) apply, then the court must decide whether to exercise its discretion and impute income. IS FATHER UNDER-EMPLOYED?