Lamer, C.J.C. [Orally]: —The judgment of the Court will be delivered by Mr. Justice Sopinka.
Sopinka, J. [Per Curiam]: — We are not satisfied that the payments by way of strike pay in this case come within the definition of "income . . . from a source" Within the meaning of section 3 of the Income Tax Act. In these circumstances the benefit of the doubt must go to the taxpayers. The appeal is therefore allowed and the decision of the Tax Review Board is restored. The appellants are to have their costs throughout.
Appeal allowed.