When Calculating the Quantum of Damages for Loss of Future Earnings, Should a Reduction be made by Reason of Income Tax?

By Sarah D. PinsonnaultRevenu Québec This is the main question raised by the appellant in Clémentc. Painter, 2013 QCCA 99. The origins of this case date back to 2003, when the Appellant wascollecting donations for a food drive door-to-door. As he descended the frontsteps of the Respondents’ home, he slipped and fell. This accident caused seriousdamage to his right knee and the Appellant entered into a long period of convalescence,thus preventing him from going back to work.   When calculating the “profit of which he has been deprived”, inaccordance with section 1611 of the Québec Civil Code, Justice CatherineMandeville of the Superior Court based it on Mr. Clément’s net salary: « [88] Comme cemontant est brut et que l’indemnisation de la perte subie par M. Clément doitêtre évaluée en fonction de la somme dont il aurait effectivement bénéficién’eût été de la faute des Propriétaires , le Tribunal doit le convertir enmontant… Lire la suite