Winter 1996 issue of the Expert Witness newsletter (volume 1, issue 4)


  • Calculation of the Dependency Rate in Fatal Accident Actions
    • by Christopher Bruce
    • In this article Christopher Bruce deals with the topical issue of alternative approaches to the calculation of the dependency rate. He argues here that determination of whether a sole dependency method, a revised dependency method, or a revised cross dependency method is appropriate will depend upon the nature of the marriage of the couple in question.
  • The Income Tax Gross-Up on a Cost of Care Award
    • by Derek Aldridge and John Tobin, C.A.
    • In this article Derek Aldridge and John Tobin discuss the various factors that affect the size of the tax gross-up on a cost of care award. Factors range from the plaintiff’s taxable income (including investment income from the award), to the proportion of the tax-creditable expenses, to the time path of the consumption of his/her cost of care award. Depending on these various factors, it is clear that the gross-up may be significant, thus making this calculation very worthwhile.
  • Application of Contingencies in the Pre-trial Period
    • by Scott Beesley
    • In this article Scott Beesly offers some brief comments concerning whether or not survival probabilities and employment contingencies should be applied to pre-accident income in the pre-trial period.
  • The Valuation of Household Services – Conceptual Issues
    • by Therese Brown
    • In this article Therese Brown explores various complexities arising from the determination of the loss of household services in personal injury or fatal accident actions. While it is pointed out that information specific to the individual is preferable, average statistics are frequently relied on as well.