 The taxpayer was successful in the lawsuit and was awarded damages for the shareholder's breach of warranty of authority.In holding that the damages were income from a business, the Federal Court of Appeal held that they were compensation for the failure to receive the finder's fee, which would have been income from a business because the taxpayer had engaged in an adventure in the nature of trade.In Canadian National Railway Company v. The Queen, 88 DTC 6340, the taxpayer received an amount upon the termination of a contract for the transportation by road and rail of certain supplies and building materials.