What is the burden of imputation of income on the controlling shareholder spouse?

This is confirmed by several cases, including Bekker v. Bekker, supra. In that case, R.J. Smith J. later states at para. 25 that once support claimant presents evidence that the “benefit was paid for or by the company, the value of such benefit, and that the expense paid was unreasonable” the onus then shifts to the controlling shareholder spouse to prove that the payments were reasonable. See also Joy v. Mullins, [2010] O.J. No. 4202 (S.C.J.) wherein M.J. Nolan J. stated that the onus was on the claimant to “establish the claim on the balance of probabilities.” [para. 15]. However, once the claim is so established, M.J. Nolan J. states, following Bekker, “there is an onus on the moving party who alleges that deductions are unreasonable to introduce evidence that establishes, if believed, that the expense deductions claimed were unreasonable which then shifts the burden onto the claiming party.” As stated in Homsi, the claimant need not prove all of the facts leading to imputation of income; she needs only provide an “evidentiary basis.”