What is the test for deducting expenses from income for child support purposes?

[18] Justice Masse wrote in paragraph 22 of the following case: Wilson v. Wilson [2011] O.J. No. 1088, 2011 ONCJ 103 Belleville Registry No. 478/06 Ontario Court of Justice Para.22 A self-employed person…has the onus of clearly demonstrating the basis of his net income. This includes demonstrating that the deductions from gross income should be taken into account, i.e. the calculation of income for support purposes… Such payors have an inherent obligation to put forward not only adequate but comprehensive records of income and expenses, from which the recipient can draw conclusions and the amount of child support can be established…the onus rests upon the parent seeking to deduct expenses from income to provide meaningful supporting documentation in respect to those deductions, failing which an adverse inference may be drawn… Justice Masse gave supporting case authority for each of the above statements.