Leonard v. The Queen, 96 DTC 6518, [1996] 3 CTC 265 (FCTD) -- summary under Paragraph 6(1)(f)

The collective agreement between the taxpayer's union and his employer called upon the employer to pay premiums to an insurance company for weekly indemnities payable to employees in case of sickness or injury. Payments received by the taxpayer under this plan were includable in his income. Joyal J. indicated that payments could be "periodic" notwithstanding that they were payable only during periods of illness or injury (as opposed to being payable during fixed periods of time), that their actual amounts would depend on the current wage levels of the employee, and that they were not paid on time.