St.-Romuald Construction Ltée v. The Queen, 88 DTC 6405, [1988] 2 CTC 324 (FCTD) -- summary under Compensation Payments

$227,000 which the taxpayer, a construction contractor, received on the termination of its contract was held to be an income receipt in light of: (1) the smallness of the payment in relation to the annual revenues of $10MM to $20MM of its business (a civil engineering division, which did not go out of business as a consequence of the cancellation); (2) the termination appeared to have been attributable to performance delays by the taxpayer and apparently was not wrongful; and (3) the payment was calculated only to cover the loss which the taxpayer had suffered, to the date of termination, on the contract.