Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254 -- summary under Subsection 5(1)

$400,000 was received by the taxpayer in settlement of his claim for damages following the repudiation by a company ("Dynacare") of its agreement to employ him as a senior vice-president. La Forest J., in his reasons, implied (at p. 6117) that the amount could not be characterized as income from an office or employment under s. 5(1) in light of the decisions of the Federal Court of Appeal in the Atkins (76 DTC 6258) and Pollock (84 DTC 6370) cases.