The Thompson v. Thompson case provides a clear exposition of the principles for imputing income, as outlined in Section 19 of Canada's Child Support Guidelines. According to these guidelines, the court may impute income to a spouse based on factors such as intentional under-employment or unemployment, income diversion, unreasonable expense deductions, and more. Essentially, it provides the court with the discretion to ensure a fair child or spousal support outcome based on the spouse's potential earning capability rather than their declared income.

The blog post provides a detailed examination of the court case Thompson v. Thompson 2013 ONSC 5500, which involved issues of divorce, child support, and spousal support. It explores various aspects such as the grounds for divorce, retroactive support claims, residential situation of the child, and assessment of parties' incomes.

This case also looks at: Imputing pre-tax corporate income, intentional un/under-employment