The
appeal
is
allowed
and
the
matter
referred
back
to
the
respondent
for
reconsideration
and
reassessment
on
the
basis
that
the
amount
of
$8,517
received
by
the
appellant
in
the
1977
taxation
year
was
an
award
for
damages
for
breach
of
contract
and
is
non-taxable.
The
appeal
for
the
1978
taxation
year
is
therefore
also
allowed.
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