When payor of child or spousal support quits their work and ‘kick-back’ by starting their own business, courts will look to see if such actions are reasonable and if they are an attempt to be wilfully under-employed. One such case was the recent Superior Court Decision by the Honourable Mr Justice Gray in which his honour imputed income on the payor:
http://www.canlii.org/en/on/onsc/doc/2016/2016onsc3086/2016onsc3086.html