Fry v. The Queen, 2001 DTC 846 (TCC) -- summary under Specific v. General Provisions

A lump-sum payment received by the taxpayer pursuant to a claim against her employer's disability insurer was not taxable under s. 6(1)(f) and, therefore, was not taxable as employment income under s. 6(1)(a) as (p. 848) "the subject matter of payment under an accident plan [was] dealt with under paragraph 6(1)(f)".