James Nugent

The appellant, a tenured professor, sued the University of Regina for breach of contract.

The Supreme Court of Canada allowed the appeal substantially for the reasons of the dissenting judge in the Court of Appeal.

The Court set aside the Court of Appeal's judgment and entered judgment in favour of the appellant in the amount of $208,872.66, with costs throughout.

The appellant received strike pay from his union equivalent to his normal net take-home pay while on strike.

The Supreme Court of Canada allowed the appeal, holding that the strike pay did not fall within the definition of 'income from a source' under section 3 of the Income Tax Act.

The Court applied the principle that in cases of doubt, the benefit must go to the taxpayer.