27 November 2002 Internal T.I. 2002-0149207 F - INTERETS ET FRAIS LEGAUX -- summary under Paragraph 12(1)(c)

Prejudgment interest received by the taxpayers as part of an award of damages for defective work done on the homes they had purchased for personal use did not come within the stated exemption in IT-365R2, para. 4 for prejudgment interest include in an amount in respect of damages for personal injury or death and, accordingly, was taxable pursuant to s. 12(1)(c).