Gifford v. Canada, 2004 DTC 6120, 2004 SCC 15, [2004] 1 SCR 411 -- summary under Paragraph 8(1)(f)

The acquisition by the taxpayer, who was employed as a broker by an investment dealer, of the customer lists of a departing employee of the same firm, was found to be made on capital account for purposes of s. 8(1)(f)(v). The purchase "significantly expanded Mr. Gifford's client network, the structure within which he earned his employment income" and the payment was intended to secure a lasting advantage.