Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211 -- summary under Paragraph 6(1)(a)

The taxpayer, who was appointed as chairman of a committee of shareholders of a company in receivership in order to negotiate on behalf of the shareholders, nominated a Mr. Black to be counsel for the shareholders' committee and requested that Mr. Black give to the committee members a portion of the counsel fee received by Mr. Black. The portion of the fee which the taxpayer received was remuneration from his office, and fully taxable.