Whitney v. The Queen, 2001 DTC 423 (TCC) -- summary under Paragraph 110(1)(f)

Although the taxpayer's employer (the New Brunswick provincial government) was a self-insured employer for workers compensation purposes, the making of a claim, and the processing and assessment of a claim, occurred in the same manner as four claims that were paid directly by the New Brunswick Workers' Compensation Board. Accordingly, an amount equal to what the taxpayer would have received from the Workers' Compensation Board had his employer not been self-insured was eligible for the deduction under s. 110(1)(f).