The decision to impute income as part of the calculation of support is discretionary. The only limitation to that discretion is that there must be some evidentiary basis for the amount of income imputed: Monahan-Joudrey v. Joudrey, 2012 ONSC 5984, at para. 21; see also Homsi v. Zaya, 2009 ONCA 322, 65 R.F.L. (6th) 17, at paras. 27-28; and Staples v. Callender, 2010 NSCA 49, 85 R.F.L. (6th) 236, at paras. 21-22.
The imputation of income for support purposes is a finding of fact made by the trial judge: Pirner v. Pirner (2005), 2005 CanLII 44166 (ON CA), 22 R.F.L. (6th) 291 (Ont. C.A), at para. 20. It is not an exact science, and this court has repeatedly upheld a trial judge’s findings that “fairly reflect” the parties’ financial circumstances per ss. 15-18 of the Guidelines: see Mason, at para. 154; Ludmer v. Ludmer, 2014 ONCA 827, 52 R.F.L. (7th) 17, at para. 25.”