The appellant, a farmer, entered into an agreement with the Department of Highways of Alberta under which she granted the Department the right to enter upon her land for the purpose of taking clay for use in the construction of a highway. Employees of the Department removed the crop growing on the land designated in the agreement, removed the topsoil from the area, removed the quantity of clay subsoil required for highway construction, replaced the topsoil and levelled off the area. Pursuant to the agreement, the appellant received compensation of $10,000 in full settlement of “general damages, loss of crop, cost of restoring areas and reduction of yields.” The Minister added the $10,000 to the appellant’s declared income. The appellant objected.

REQUIRED
Decide this case on the basis of whether the receipt of $10,000 can be considered business or property income under either or both of the sections cited by the Minister.