The Court of Appeal’s decision in Marquez v. Zapiola, 2013 BCCA 433 sets out the general legal and evidentiary principles regarding the imputation of income for spousal support. They are as follows: - there is a broad discretion to impute income to either or both spouses (at para. 36); - the party seeking to impute income to the other spouse bears the evidentiary burden (at para. 36); and - the test for imputing income for intentional under employment is one of reasonableness, having regard to the party’s capacity to earn income in light of their age, education, health, work history and work availability (at para. 37).
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