The taxpayer, a member of the Canadian Forces, made a request for income averaging for a lump-sum payment awarded by the Canadian Forces Recruiting Group. The Minister denied the the request on the basis that the payment was not received pursuant to an order of a competent tribunal. Hershfield J. granted the taxpayer's appeal. He stated (at paras. 57-58):
The Appellant had a grievance that was resolved by recourse to a formally recognized resolution process which gave rise to the decision of a statutorily recognized authority.