The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 -- summary under Paragraph 56(1)(n)

$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the difficult Life Office Management Association courses was exempt as falling within the ordinary meaning of a "prize for achievement" in the life insurance business, there being no requirement that there have been a contest with others, and it being irrelevant that the amount in the absence of s. 56(1)(n) would have been taxable as employment income.