R. v. Malloney’s Studio Ltd., 79 DTC 5124, [1979] CTC 206, [1979] 2 S.C.R. 326 -- summary under Paragraph (c)

The compensation referred to in what now is s. 13(21)(d)(iii) is an amount received or receivable from a third person who has damaged, destroyed, taken or injuriously affected the taxpayer's property. The taxpayer did not receive "compensation" for its building after agreeing to sell its premises "clear of all buildings".