Considerations for Imputation of Income

Some considerations that affect a payor’s income as discussed in the Giglio v. Giglio decision are:

 

1) whether the payor is intentionally underemployed;

2) whether non-salary amounts that the payor receives under a contract be included as income;

3) bonuses and commissions paid through third party payments that should be included in payor’s income; and,

4) personal expenses that the payor has expensed through work be included as income.

 

http://www.canlii.org/en/on/onsc/doc/2015/2015onsc8039/2015onsc8039.html