Harel v. Deputy Minister of Revenue (Quebec), 77 DTC 5438, [1977] CTC 441, [1978] 1 SCR 851 -- summary under Retiring Allowance

A lump sum received on his retirement by the taxpayer in settlement of his accumulated sick-leave credit under the sickness benefit plan contained in the collective agreement, was received by him in respect of "long service" pursuant to s. 45 of the Income Tax Act (Quebec). An employee who remains at his post instead of being absent because of illness for 15 days a year is in fact giving longer service to his employer.