Sample Family Law Memo | Imputation of Income

MacDonald & Partners LLP, Wilton and Joseph Collection of Family Law Memos

This sample family law memo examines the following legal issue:

When will a court find a spouse, whether the payor or recipient, to be under-employed or unemployed such that it will impute income for the purpose of calculating child support where the spouse claims that he or she is unable to be employed of fully employed because of the needs of a child of the marriage or any child under the age of majority?

Overview:

Section 19(1)(a) of the Child Support Guidelines states that if a spouse is intentionally unemployed or under-employed for the “needs of any child,” income will not be imputed. In other words, where under-employment or unemployment is due to the required needs of any child, this will exempt the spouse from having income imputed to them. Information that would assist the court would include the physical and mental health needs of any particular children, the availability of adequate daycare or babysitting services; the cost-effectiveness of the available childcare; and the ages of the children in relation to the times when they would be expected to be enrolled in school and when they would be expected to no longer need after-school care.