Summary UnderTax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(6) Receipt of non-compete otherwise than as s. 6(3) income (pp. 1605-6) The second scenario reviews a situation where a departing employee is also a...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Email this Content