Killinger v. The Queen, 2004 DTC 2058, 2003 TCC 904 -- summary under Paragraph 6(1)(a)

When it was determined that the taxpayer was not eligible for the overseas employment tax credit, his employer paid him two lump sums, upon the signing by him of releases, that were calculated to compensate him for the additional tax burden of not being eligible for the credit. In finding that these payments were a taxable benefit (and also would have been salaries, wages or other remuneration under s. 5(1)), Campbell J. indicated that the true character of the payment was to make up amounts that the taxpayer felt his employer owed him as an employee and that there was no evidence to support a conclusion that the payment was made to release the employer from an action in tort.