“Under s. 19(1)(f) of the Child Support Guidelines, income may be imputed to a party where the party “has failed to provide income information when under a legal obligation to do so”.
Moreover, there is ample case law confirming that the court may draw an adverse inference against a party where he or she has failed to make financial disclosure as required by either court order or by the Rules: See Bagheri-Sadr v. Yaghoub-Azari, 2011 ONSC 611 (CanLII) at para. 13, and Bardouniotis v. Trypis, 2010 ONSC 4466 (CanLII) at paras. 7 to 9.
The reason for this is clear. The income information for Radmilo is only available to him, and he therefore has a duty to provide full disclosure of his income in order to provide clarity to the court as to what he earns. If a payor fails to do so, he runs the risk of income being attributed to him, in the words of the Court of Appeal in Crosbie v. Crosbie, 2012 ONCA 516 (CanLII) at para. 20, “accurately or otherwise”. This is especially so where the payor’s lifestyle is inconsistent with his reported income without good explanation: See: Bak v. Dobell, 2007 ONCA 304 (CanLII) at paras. 41 to 43.”
Milutinovic v. Milutinovic, 2018 ONSC 4310 (CanLII) at 19-21