The Family Law Act Section 19 of the Family Law Act, R.S.O. 1990, c. F-3, as amended, is the statutory provision that relates to the issue of the Court’s discretion on imputing income: 19. Imputing income. — (1) The court may impute such amount of income to a parent or spouse as it considers appropriate in the circumstances, which circumstances include, (a) the parent or spouse is intentionally under-employed or unemployed, other than where the under-employment or unemploymen