What is the test for a tax gross-up?
British Columbia, Canada
The following excerpt is from Hodgins v. Street, 2010 BCSC 455 (CanLII):
The fundamental purpose of a tax gross-up is to ensure that the amount awarded to a plaintiff as a lump sum for the cost of future care will not be eroded by tax payable on income earned from the award: Townsend v. Kroppmanns, 2004 SCC 10 at para. 6, [2004] 1 S.C.R. 315.
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