See Also
Henson v. The Queen, 2014 DTC 1092 [at 3161], 2014 TCC 43
no harsh result exception
The taxpayer received a lump-sum worker's compensation payment that brought his income for the year above the repayment threshold in s. 145. Woods J found that the taxpayer was therefore obligated under s. 145 to repay a portion of his employment insurance payments, regardless of the result being harsher because he had received a lump sum.