Is it fair and reasonable to impute some minimum wage income to the mother?

Having regard to all of the circumstances, I am persuaded that it is fair and reasonable to impute some minimum wage income to the mother. In determining an appropriate period for her to transition to a minimum wage role, I find that it is necessary to factor the current COVID-19 pandemic which has disrupted businesses and left many people unemployed or with reduced employment. Although the parties separated well-before the onset of the pandemic, I find that support should not be ordered retroactively in this case to avoid any hardship to the custodial payor father given his relatively modest means. In the absence of evidence or empirical data, I also recognize that it is impossible to predict exactly how long it will take for employment opportunities in the marketplace to regularize. However, I accept that a staged-approach would afford a fair and balanced means of exercising the discretion under ss. 19(1)(a) of the Guidelines to allow for a reasonable transition period: Simons v. Comrie, 2020 ONCJ 232 at paras 55-60.