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The Federal Court dismissed judicial review of a Chief’s salary reduction as time-barred, but allowed review of a later suspension for lack of procedural fairness.
On the facts the $350,000 was paid as an incentive to accept employment with VMD and not as consideration for the sale of goodwill; indicators included the contract wording (payment under 'Remuneration'), VMD's issuance of a T4 describing the amount as commission, lack of any purchase agreement for goodwill, reimbursement provisions tied to employee retention rather than client loss, and the practical reality of client retention; accordingly the payment is deemed remuneration under s.6(3)(c) and taxable as employment income.
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