Hello Serge, your question is difficult to answer without knowing more facts about your entire situation and reviewing the agreement.
In November, George made a presentation that outlined many factors to consider when making an income/capital gain determination. Download his checklist that is included on this site.
In addition, perform a search on this site to see many great comments that will help you understand the issue better.
As with most complex tax matters, getting competent tax advice is essential, but after reviewing George`s list and reading the threads, you will be very prepared for your meeting with your accountant, in some cases (depending on their experience and training), more prepared than them.
Hope this helps.
Todd