 This agency, when combined with another with the same company, accounted for 80% of the taxpayer's business and in the last two or three years of the agency one of the products accounted for 55% of the taxpayer's business.The agency relationship had lasted twenty years prior to its termination.Given the length of the agency relationship, its importance to the taxpayer's business operations, and the fact that the taxpayer suffered decreased sales by reason of its inability to replace the agency with an equivalent arrangement, the Exchequer Court found the damages to be capital.