7 December 1998 Internal T.I. 9819787 F - REDEVANCES RECEVABLES, FONDS PUBLICITÉ -- attach -- Timing
franchise fees were currently deductible
Timing
8 June 1999 APFF Roundtable Q. 51, 9913160 F - PAIEMENT INCITATIF À LA LOCATION -- attach -- Timing
Canderel indicates that the onus is on CCRA to demonstrate that its income computation method provides a more accurate picture/ those in identical fact situations to Canderel can currently deduct their unamortized TIP balance
13 April 2000 Internal T.I. 2000-0005737 F - IMPOSITION DES RISTOURNES -- attach -- Timing
year end rebate amounts, if not allocations in proportion to patronage, were not includible at that time in s. 9 income as the conditions precedent for their payment had not yet been met
18 May 2000 Internal T.I. 2000-0006037 F - FRAIS D'ACQUISITION -- attach -- Timing
commissions directly related to the acquisition of a life insurance policy are generally deductible in the year incurred
17 January 2025 Internal T.I. 2024-1031821I7 - Crypto custodial staking on CSA-compliant platform -- attach -- Timing
user rewards generated from staking crypto would be income when credited by the platform
5 January 2001 Internal T.I. 2000-0053767 F - IT-92R2 Paragraphe 1 -- attach -- Timing
progress method per IT-92R2 could be used by supplier of kitchen equipment if installed by it pursuant to the building construction plans and title thereto thereupon vested in the building owner
11 February 2002 Internal T.I. 2001-0102747 F - FABRICATION ET TRANSFORMATION -- attach -- Timing
contract completion method can be used by a non-construction business company
11 February 2002 External T.I. 2001-0092975 F - MOMENT DE L'INCLUSION DANS LE REVENU -- attach -- Timing
retroactive fee increases were not income until that date that the Order in Council ordering their payment took effect
28 February 2002 Internal T.I. 2001-0097117 F - TPS/TVH SUR UN AVANTAGE IMPOSABLE -- attach -- Timing
accrual-basis taxpayer may deduct GST on employee benefits on a cash basis
22 May 2002 Internal T.I. 2001-0106577 F - APPARIEMENT DES REVENUS ET DEPENSES -- attach -- Timing
following Canderel, an upfront payment made under a multi-year supply contract is currently deductible
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