 Accordingly, the buy-out amount was on capital account.Historically, the surrogatum principle has been applied by the courts only in the determination of profit from a business or property under general principles.However, in the case of Tsiaprailis v. The Queen, 2005 DTC 5119, the Supreme Court of Canada applied the principle in its consideration of a more specific statutory provision dealing with amounts received pursuant to a disability insurance plan, namely paragraph 6(1)(f).