Eaton v. Canada, 2008 DTC 6395, 2008 FCA 162 -- summary under Subsection 5(1)

A pay equity award made to the taxpayer by the Canadian Human Rights Tribunal on the basis of a complaint that employees in female-dominated occupations were underpaid by the federal government, constituted employment income (with amounts paid as interest on underpaid salary being taxable as interest, and amounts paid as additional superannuation benefits resulting from higher retroactive salary being taxable as pension income).