Although Tysoe J.A. explained in the examples he referred to in Lines that «it was the intention of the Legislature to give a discretion to the judge to determine what period or periods are appropriate for the determination of net income loss in all of the circumstances», once that determination is made, the legislation requires a deduction from the
gross income loss to take
into account the provisions of the Income Tax
Act of British Columbia, the Income Tax
Act of Canada and the Employment Insurance
Act of Canada for the relevant year or years.