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Surrogatum is a thing put in the place of another or a substitute.〔New Shorter Oxford English Dictionary. 1997. Version 1.0.03〕 The Surrogatum Principle pertains to a Canadian income tax principle involving a person who suffers harm caused by another and may seek compensation for (a) loss of income, (b) expenses incurred, (c) property destroyed, or (d) personal injury, as well as punitive damages, under the surrogatum principle, the tax consequences of a damage or settlement payment depend on the tax treatment of the item for which the payment is intended to substitute.〔Krishna, Vern. The Fundamentals of Canadian Income Tax (9th Edition), Electronic Version〕〔Principles of Canadian Income Tax Law〕 ==Surrogatum Principle== For taxation in Canada purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. The nature of the injury or harm for which compensation is made generally determines the tax consequences of damages. Under the surrogatum principle, the tax consequences of a damage or settlement payment depend on the tax treatment of the item for which the payment is intended to substitute.〔(Canadian Tax Foundation article )〕 As a judge-made tax principle, the surrogatum principle must relate to tax treatment, not just to the nature of the payment, though in most cases the two will go hand-in-hand. The surrogatum principle should apply to assist in reaching a tax result in accordance with the tax legislation, not to encourage a result of either windfall at one end of the spectrum, or double taxation at the other end. The surrogatum principle should apply to maintain tax neutrality of damages.〔(Gowlings - Taxation law )〕 If a taxpayer in the course of carrying on a business or earning income from a property receives damages or similar compensation, such as that received as a result of another party's breach of contract or tortuous act, the receipt will be either income or capital for income tax purposes. As a general rule, the courts have held that the character of such a receipt will depend on the character of the item or subject matter that the receipt is intended to replace. This judge-made rule is often described as the “surrogatum principle”. The general principle is that damages in lieu of receipts that would otherwise have been taxable to the taxpayer are taxable as income. "Where, pursuant to a legal right, a trader receives from another person, compensation for the trader's failure to receive a sum of money which, if it had been received, would have been credited to the amount of profits (if any) arising in any year from the trade carried on by him at the time when the compensation is so received, the compensation is to be treated for income tax purposes in the same way as that sum of money would have been treated if it had been received instead of the compensation. The rule is applicable whatever the source of the legal right of the trader to recover the compensation. It may arise () from a primary obligation under a contract, such as a contract of insurance; () from a secondary obligation arising out of nonperformance of a contract, such as a right to damages, either liquidated, as under the demurrage clause in a charter party, or unliquidated; () from an obligation to pay damages for tort . . . ; () from a statutory obligation; () or in any other way in which legal obligations arise." 〔Schwartz v. Canada, () 2 C.T.C. 99, 94 D.T.C. 6249 (F.C.A.); revd. () 1 S.C.R. 254, () 1 C.T.C. 303, 96 D.T.C. 6103 (S.C.C.)]〕 Thus, one must determine whether the receipts, in lieu of which the damages compensate, would have been taxable. Note, however, the characterization of damages as taxable income or non-taxable capital receipts depends upon the nature of the legal right settled and not upon the method used to calculate the award. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Surrogatum」の詳細全文を読む スポンサード リンク
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