Desmarais c. La Reine, 2008 DTC 3830, 2006 TCC 417 -- summary under Subsection 6(3)

A lump sum of $350,000 that was paid to the taxpayer, who was a broker at Nesbitt Burns, upon his signing an employment contract with another broker (Desjardins) was found to be includable in the taxpayer's income under s. 6(3) given that the sum was paid to him as an incentive to sign the employment contract and given that there was no evidence that the sum was paid to acquire the taxpayer's goodwill and (para. 10) "in any case, clients are free to choose their advisor".