27 January 2005 Internal T.I. 2004-0103531I7 F - Dommages Intérêts art.1618- 1619 CCQ -- summary under Subparagraph (b)(ii)

Irving Oil applied to find that interest on damages received to compensate for additional costs incurred in the taxpayer’s construction business due to an error of the damages’ payer, was business income given that the damages replaced amounts that otherwise would have been used in that construction business.