Timing
Burrard Yarrows Corp. v. The Queen, 86 DTC 6459, [1986] 2 CTC 313 (FCTD), aff'd sub nomine Versatile Pacific Shipyards Inc. v. The Queen, 88 DTC 6352 (FCA) -- attach -- Timing
Gibralter Mines Ltd. v. The Queen, 85 DTC 5085, [1985] 1 CTC 116 (FCTD) -- attach -- Timing
income determined annually
85 C.R. - Q.31 -- attach -- Timing
The Queen v. Imperial General Properties Ltd., 85 DTC 5045, [1985] 1 CTC 40 (FCA) -- attach -- Timing
Kruger Incorporated v. The Queen, 2015 DTC 1127 [at at 788], 2015 TCC 119, rev'd 2016 FCA 186 -- attach -- Timing
realization principle applied to FX options written by taxpayer
Maritime Telegraph and Telephone Company v. Her Majesty The Queen, 91 DTC 5038, [1991] 1 CTC 28 (FCTD), aff'd 92 DTC 6191 (FCA) -- attach -- Timing
services performed but not billed
GMAC Leaseco Corporation v. The Queen, 2015 DTC 1141 [at at 908], 2015 TCC 146 -- attach -- Timing
inducement payments received by lessor from manufacturer not income until potential repayment obligation quantified
Destacamento v. The Queen, 2009 DTC 806, 2009 TCC 242 (Informal Procedure) -- attach -- Timing
2187878 Nova Scotia Limited v. The Queen, 2007 DTC 761, 2007 TCC 249 -- attach -- Timing
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