Where a plaintiff suffers tortious damage to property and undertakes more extensive work than strictly necessary to restore the property, damages may be assessed by reference to the hypothetical cost of restoration to the pre-damage condition, provided the plaintiff has in fact made good the damage and the more extensive work was a reasonable response. GST must be excluded from damages awards where the plaintiff is registered for GST purposes and entitled to input tax credits, as the GST component does not represent a net loss. An award of damages is not itself a taxable supply subject to GST.
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