In finding that kickbacks paid to an employee by subcontractors doing business with the employee's employer were taxable employment income for purposes of ss.5 and 6 of the Act, the Court noted (at p. 6453):
"If a taxpayer receives a benefit because of his or her employment then it must be said that the benefit was received in respect of or by virtue of the employment. This is so whether the benefit comes from the employer or a third party."