-The purpose of s.267.8 is to avoid duplication, or double recovery, in a tort award by allowing the defendants to deduct payments of various types and purposes from tort awards which contain the same or similar heads of damage.

-The defendant is entitled to a proper deduction with respect to any income loss claim made by the plaintiff under s.267.8(1).

The defendant is also entitled under s.267.8(1) to a deduction for all payments in respect of the incident that the plaintiff has received or that were available before the trial of the action for income loss or loss of earning capacity under an income continuation benefit plan.

-S.267.8(1) – In an action for loss or damage from bodily injury or death arising directly or indirectly from the use or operation of an automobile, the damages to which a plaintiff is entitled for income loss and loss of earning capacity shall be reduced by the following amounts:

1. All payments in respect of the incident that the plaintiff has received or that were available before the trial of the accident for statutory accident benefits in respect of the income loss and loss of earning capacity.

2. All payments in respect of the incident that the plaintiff has received or that were available before the end of the trial of the action for income loss or loss of earning capacity under the laws of any jurisdiction or under an income continuation benefit plan.