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Factors indicating that a particular receipt is a windfall include the following: a) the taxpayer had no enforceable claim to the payment, b) the taxpayer made no organized effort to receive the payment, c)the taxpayer neither sought after nor solicited the payment, d) the taxpayer had no customary or specific expectation to receive the payment, e) the taxpayer had no reason to expect the payment would recur, f) the payment was from a source that is not a customary source of income for the taxpayer, g) the payment was not in consideration for or in recognition of property, services or anything else provided or to be provided by the taxpayer, and h)the payment was not earned by the taxpayer as a result of any activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner. i) The factors above are based on those set out in the decision of The Queen v. ... Gifts and other voluntary payments 1.4...Amounts received as gifts, that is, voluntary transfers without consideration and which cannot be attributed to an income-earning source, are not subject to tax in the hands of the recipient. 1.5... ...

., 2013 SCC 48, 2013 DTC 5144 (SCC), the Supreme Court of Canada held that it was not possible for the predecessors to structure an amalgamation that did not meet the condition in [s. 87(1)(a)] because the governing provincial statute stipulated that on an amalgamation the amalgamated company "is seized of and holds and possesses all the property, rights and interests" of the predecessors. 1.5 An amalgamation will not be disqualified under [s. 87(1)(c)] solely because certain shareholders of a predecessor corporation receive consideration that is not shares of the new corporation, such as cash, by virtue of exercising the statutory right available in certain jurisdictions to dissent to the amalgamation. ...