Timing

Cases

McNeill v. The Queen, 2000 DTC 6211 (FCA)

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Urbandale Realty Corp Ltd. v. The Queen, 97 DTC 5353 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(2) 64

Wil Mechanical Ltd. v. The Queen, 90 DTC 6475 (FCTD)

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Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166 (FCA)

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The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA)

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Words and Phrases
incur to incur

The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD)

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Neonex International Ltd. v. The Queen, 78 DTC 6339, [1978] CTC 485 (FCA)

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Frappier v. The Queen, 76 DTC 6066 (FCTD)

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MNR v. Tower Investment Inc., 72 DTC 6161 (FCTD)

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Associated Investors of Canada Ltd. v. MNR, 67 DTC 5096 (Ex. Ct.)

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See Also

GMAC Leaseco Corporation v. The Queen, 2015 DTC 1141 [at 908], 2015 TCC 146

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) amount subject to potential repayment obligation was not received 240
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.4) amounts replaced reduced lease income rather than contributing to leased vehicles' cost 217
Tax Topics - Income Tax Act - Section 9 - Compensation Payments payments received in consideration for reducing lease payments were compensation for lost lease income, and s. 9 income 248
Tax Topics - Income Tax Act - Section 9 - Computation of Profit surcharges received by lessor at lease termination for excess use were income 242
Tax Topics - Income Tax Act - Section 9 - Timing inducement payments received by lessor from manufacturer not income until potential repayment obligation quantified 199

Minin v. The Queen, 2008 DTC 4463, 2008 TCC 429

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Toth v. The Queen, 2004 DTC 2192, 2004 TCC 56 (Informal Procedure)

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Gluecklar Metal Inc. v. The Queen, 2003 DTC 431 (TCC)

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Buck Consultants v. The Queen, 96 DTC 1464 (TCC)

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Svidal v. The Queen, [1995] 1 CTC 2692 (TCC)

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Gallagher v. Jones, [1993] BTC 310 (CA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Accounting Principles 158

Coles Myer Finance Ltd. v. Federal Commissioner of Taxation, 93 A.T.C. 4214 (H.C.)

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Baillargeon v. MNR, 92 DTC 1212 (TCC)

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Murray v. MNR, 91 DTC 1147 (TCC)

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C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC)

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Words and Phrases
incur to incur

Beauchesne Inc. v. MNR, 75 DTC 119, [1975] CTC 2146 (T.R.B.), rev'd 77 DTC 5308, [1977] CTC 398 (FCTD)

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Administrative Policy

S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

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10 July 1996 Memorandum 961880 (CTO "Deductibility of Borrowing Costs - Moneylenders")

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Income Tax Technical News, No. 7, 21 February 1996 (cancelled)

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6 December 1995 TI 951066 (CTO "Lease Inducement of Payments")

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1995 TEI Round Table, Q. 34, No. 5M08860HH

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10 February 1993 TI (Tax Window, No. 28, p. 17, ¶2409)

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27 July 1992 Letter 9205738 (January - February 1993 Access Letter, p. 10, ¶C9-254)

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7 February 1992 TI (Tax Window, No. 16, p. 19, ¶1739)

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18 November 1991 TI (Tax Window, No. 13, p. 12, ¶1596)

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91 CR - Q.29

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81 CR - Q.23

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IT-417R "Prepaid Expenses and Deferred Charges".

IT-417R "Prepaid Expenses and Deferred Charges".

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IT-261R "Prepayments of Rents"

IC 77-11

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Accounting Pronouncements

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