 The Court held that the damages related to the loss of the taxpayer's interest in the goodwill and business in Doulton products in Canada, which the Court viewed as “a capital asset of an enduring nature”.In H. A. Roberts Ltd. v. Minister of National Revenue, 69 DTC 5249, the taxpayer carried on a mortgage business in one of its five departments, having obtained two mortgage agencies (as well as a third less significant agency).The mortgage department was operated as a separate division from the taxpayer's other businesses.