Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) -- summary under Office

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A] specified amount per sitting renders the income sufficiently ascertainable," Reed, J., tentatively concluded, in obiter dicta, that sums that would have been received by an individual as leader of the Saskatchewan Liberal Party would not be received from an "office" because it could not be said that such a leader knows before taking office, with any degree of certainty, what the amounts would be given that the amounts would be determined annually.