17 February 2005 External T.I. 2004-0104331E5 F - Indemnisation et autres paiements -- summary under Subsection 5(1)

Pursuant to an agreement in settlement of her complaint against her employer, the taxpayer received a sum allocated to the following three amounts: an allowance for loss of vacation credits; reimbursement for psychotherapy and medication costs incurred by her that were not covered by her employer's health care plan; and compensation for pain and suffering under section 53(2)(e) of the Canadian Human Rights Act. CRA found the first two items to be taxable under s. 5(1) and the third item to be non-taxable.