This paper considers the imputation of income for child support purposes. It focuses on s 19(1)(a) of the Child Support Guidelines and circumstances where it is alleged that a payor is intentionally unemployed or underemployed. It provides a review of case law relating to the interpretation and application of s 19(1)(a) of the Child Support Guidelines in Alberta. It also provides practical tips to prepare clients from an evidentiary perspective when alleging unemployment or underemployment, or to best position an unemployed or underemployed client.

This paper is part of a collection presented at LESA’s Child and Spousal Support 2017 program held in Edmonton on April 4, 2017 and in Calgary on April 11, 2017.