The taxpayer and his three siblings gave a lumber company the right to enter their land to remove timber during a five-month period for consideration of $70 per cubic metre of timber removed.
In finding that the lump-sum payment received by the taxpayers was not an income receipt, Noël J.A. stated ( at p. 5760) that "the case law has consistently excluded from the ambit of 12(1)(g) receipts arising from a one-time contract for the removal of timber".