In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a Florida real estate project was income, Marceau J.A. stated (at p. 6041):
"... While it may be that a person would confer some money to another with whom he has business dealings as a tribute or testimonial, and not as a payment for his services, whether or not it is so in a particular instance is essentially a question of fact ..."
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