Morency v. Canada (Attorney General), 2006 DTC 6069, 2005 FCA 16 -- summary under Subsection 5(1)

The taxpayer's share of amounts received by a pay equity commission from the government of Québec in respect of a pay equity claim, which was then distributed by the Commission to government of Québec employees [including the taxpayer], in proportion to the number of days worked by them in the period covered by the pay equity award, compensated for pay that the taxpayer was entitled to receive but did not receive and, accordingly, was income.