To cope with the difficulty in accounting the amount of patent infringement damages and to solve the problem of frequent application of the statutory damage in China,this paper studies the accounting of profits,the counterpart of the in-fringer’s profit in Canada,which is an equitable remedy and has special case law tradition,application rules,burden of evidence,and some advantages compared with the lost profit method and reasonable royalty.The conclusion is that the ac-counting of profits is quite important and China can learn from Canada’s experiences by adopting actual profit method and differential profit method in order to refine the calculation method of patent infringement in judiciary.%为解决我国司法实践中专利侵权赔偿计算难和“法定赔偿”适用比例高的问题,通过分析加拿大“计算侵权人利润”法的产生背景、特征、典型案例、适用与不适用情形,及其在加拿大判例法上的发展历程,强调这一计算法存在的重要性及其与传统损害赔偿计算法相比的优势,提出我国在司法实践中应借鉴加拿大“计算侵权人利润”法中的“实际利润法”和“差额利润法”。
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