What are the principles that apply to the non-deductibility of collateral benefits?
British Columbia, Canada
The following excerpt is from Wangert v. Saur, 2013 BCSC 99 (CanLII):
In Khairati v. Prasad, 2002 BCSC 360, Coultas J. provided the following summary of the principles which apply with respect to the non-deductibility of collateral benefits:
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