In Cunningham v. Wheeler, Cory J. stated, at paras. 126-27: The recovering of tax damages for lost wages is a matter between the state and the individual, and does not affect the damages due to the plaintiff from the defendant[.][page536] The taxation of damages for lost income is a question which should be left to the legislatures which can, if they wish, readily pass amendments to make damages for lost income taxable.
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