“The test for attribution of income from Drygala is usefully reviewed in Kinsella, at paras. 50-54. The first part of the test asks whether a party is intentionally unemployed or underemployed, that is, earning less than the party is capable of earning. The second part looks to determine whether that unemployment is caused by reasonable health or educational needs or the needs of a child of the marriage. In the last part of the test income can be attributed having regard to the capacity to earn an income, in light of the party’s employment history, age, education, skills, health, available employment opportunities and the standard of living in the parties’ relationship.
Speculation is not permitted for the attribution of income. The determination must be evidence-based: Drygala, at para. 44.”