Law360 Canada ( August 19, 2026, 9:37 AM EDT) -- Appeal by Insurance Corporation of British Columbia (ICBC) from a jury award of damages to Liang arising from injuries sustained in a 2019 motor vehicle accident. Liang claimed that his injuries severely impaired his earning capacity and relied in part on evidence of income earned in China between 2014 and 2017 through a maternity and children’s products business. Chinese tax documents (the Chinese documents) and their English translations were introduced at trial as evidence supporting his claimed Chinese earnings of approximately $1.4 million over four years. Before trial, Liang disclosed the Chinese documents and information regarding his Chinese income during discovery, and the ICBC examined him about those earnings. At trial, the ICBC objected only to the authenticity of the documents. After Liang identified them as documents received from Chinese tax authorities, the trial judge admitted them into evidence. The jury awarded damages including substantial amounts for past and future loss of earning capacity. On appeal, the ICBC argued that the admission of the Chinese documents was procedurally unfair, that they were improperly used as hearsay evidence, that newly obtained expert accounting evidence (which it sought to admit as fresh evidence) demonstrated inconsistencies between the Chinese documents and Liang’s Canadian tax returns, and that the jury’s award was perverse....