Taylor,
T.C.C.J.
(orally):—These
are
the
appeals
of
Aaron
Kain
and
Karen
Neskar-Kain
with
respect
to
the
1987
taxation
years.
The
amounts
at
issue
are,
in
the
case
of
Aaron
Kain,
$23,500,
and
in
the
case
of
Karen
Neskar-Kain,
$19,500,
received
from
a
Mr.
James
Emerson.
There
is
no
reason
to
go
over
the
evidence
and
documentation
that
was
presented.
The
Kains
agreed
to
introduce
Mr.
Emerson
to
the
clients
they
were
serving
at
Levesque,
Beaubien,
but
the
clients
all
belonged
to
Levesque,
Beaubien.
The
Kains
provided
services,
not
property,
even
saleable
goodwill
or
even
intangible
property.
The
issue
of
the
possible
non-competition
clause
is
totally
irrelevant.
There
was
no
aspect
of
business
in
the
operation
conducted
by
the
Kains.
It
is
irrelevant
whether
the
amounts
at
issue
are
considered
as
income
from
employment
or
only
income
from
a
source.
The
amounts
are
not
capital,
they
are
income
and
ultimately
taxable
under
section
4
of
the
Act.
The
amounts
at
issue
were,
in
effect,
receipts
by
the
Kains
in
advance
of
subsequent
commissions
anticipated
and
eventually
received
by
Mr.
Emerson
and
that
is
what
he
paid
for.
The
appeals
are
dismissed.
Thank
you
kindly.
Appeals
dismissed.
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