Dunphy v. The Queen, 2010 DTC 1028 [at at 2671], 2009 TCC 619 (Informal Procedure) -- summary under Retiring Allowance

Sheridan, J. determined the portion of $45,000 payment received by the taxpayer on termination by his employer to be allocated to the taxpayer's human rights complaint by splitting the difference between the $17,277 amount claimed by the taxpayer and the $5,000 that the employer admitted it might be willing to pay in respect of that claim in correspondence with the CRA.