Hewlett Packard (Canada) Ltd. v. The Queen, 2003 DTC 1324 (TCC), rev'd 2004 DTC 6498, 2004 FCA 240

In accepting evidence that the vendor and purchaser had intended property in automobiles to pass before the end of the taxpayer's year end...

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Each year the taxpayer took delivery of a new fleet of automobiles from the vendor (Ford) for use by the taxpayer's employees and transferred...

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In October every year the taxpayer acquired a new fleet of automobiles for use by its employees and transferred possession of the previous year's...

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