RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) v. The Queen, 2008 DTC 4982, 2007 TCC 647, aff'd , 2009 DTC 5940, 2008 FCA 419 -- attach -- Disposition

negotiated damages received for breach a non-compete were in respect of the disposition (i.e., cancellation) of the non-compete