Lamer,
C.J.C.
[Orally]:
—The
judgment
of
the
Court
will
be
delivered
by
Mr.
Justice
Sopinka.
Sopinka,
J.
[Per
Curiam]:
—
We
are
not
satisfied
that
the
payments
by
way
of
strike
pay
in
this
case
come
within
the
definition
of
"income
.
.
.
from
a
source"
Within
the
meaning
of
section
3
of
the
Income
Tax
Act.
In
these
circumstances
the
benefit
of
the
doubt
must
go
to
the
taxpayers.
The
appeal
is
therefore
allowed
and
the
decision
of
the
Tax
Review
Board
is
restored.
The
appellants
are
to
have
their
costs
throughout.
Appeal
allowed.
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