In finding (in the context of what now are ss.18(1)(a) and 78(3)) that accrued remuneration was not a "bonus" Grant D.J. stated (p. 5400):
"A bonus is described in the Shorter Oxford English Dictionary as: 'a boon or a gift over and above what is normally due; a premium for services rendered or expected; an extra dividend paid out of surplus profits.'No part of such salary so fixed was in any sense a gift as the services were rendered each year on the understanding that such procedure will be followed."