Mackinnon v. The Queen, 2008 DTC 2052, 2007 TCC 658 -- summary under Paragraph 12(1)(c)

As a result of the payment of the proceeds of the RRSP of the deceased spouse of the son of the taxpayer to the spouse's estate rather than to the taxpayer (who was the main beneficiary of the RRSP), the taxpayer received judgment against the estate for the amount of the estimated value of the RRSP at the time of the wrongful payment plus an amount stated to be interest (calculated over the seven-year period from the date of such payment to the date of judgment). In finding that the sum referred to as interest constituted interest income to the taxpayer under paragraph 12(1)(c), Angers J. stated (at para. 16) that the sum satisfied the statement in Re: Farm Security Act, [1947] SCR 394 that "interest arises when there is amount due to, or belonging to, another person for the period for which the interest is calculated".