MNR v. Gault, 65 DTC 5157, [1965] CTC 261 (Ex Ct) -- summary under Paragraph 12(1)(g)

An arrangement under which a taxpayer, which had purchased the goodwill of an insurance business of the vendor thereof, including client lists, agreed to pay to the vendor 50% of the commissions received by it from former clients of the vendor for the following three-year period, was regarded as falling within s. 6(1)(j) of the pre-1972 Act on the basis that the amounts paid to the vendor were dependent upon the use of the client lists.