28 January 1992 Memorandum (Tax Window, No. 16, p. 17, ¶1723)

Where an individual receives a lump-sum payment pursuant to a consent to judgment of the Supreme Court of Ontario and as a result of a claim for coverage under a long-term disability plan in respect of injury in an automobile accident, the payment will be included in his income under s. 6(1)(f).

A lump-sum payment received by an individual through a consent to judgment of the Supreme Court of Canada as a result of his claim for compensation under a long-term disability plan for an automobile accident injury, will not be exempted by s. 81(1)(g.1) because there is no award for damages, and no income from property acquired as a result of an award for damages.