Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439 -- summary under Paragraph 3(a)

By services, 28 November, 2015

Amounts received by an employee of the Saskatchewan Liquor Board from the Saskatchewan Government Employees' Union (the "SGEU") in consideration of his agreement in support of a strike by government employees who were not Liquor Board employees, to withdraw his services from the Liquor Board, were not taxable to him as income from a source.

Topics and taglines
Topic
Income Tax Act - s. 3(a)
Tagline
payment from union to support another strike was non-taxable
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337771
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Fries\"></a>Fries v. The Queen</em></strong>, 90 DTC 6662, [1990] 2 SCR 1322",
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