In the Michaud v. Kasali decisiom, the court provides a discussion on grounds for imputation of income. Unfunded expenses were seen appropriate basis upon which to impute income to the payor. Since the payor had expenses of about $44,000, income of $44,000.00 was imputed on him in addition to his actual income to make determination of an appropriate child support payment. Such an approach will desuade payors from exaggerating their expenses on their financial statements.
http://www.canlii.org/en/on/onsc/doc/2016/2016onsc443/2016onsc443.html