Toronto College Park Ltd. v. Canada, [1998] 1 S.C.R. 183 -- attach -- Timing
tenant inducement payments currently deductible as no linkage to future revenue
Timing
The Queen v. Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA) -- attach -- Timing
backdating of effective time of sales tax refund
Olympia and York Developments Ltd. v. The Queen, 80 DTC 6184, [1980] CTC 265 (FCTD) -- attach -- Timing
Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA) -- attach -- Timing
Wilchar Construction Ltd. v. The Queen, 81 DTC 5318, [1981] CTC 415 (FCA) -- attach -- Timing
Ikea Ltd. v. Canada, 98 DTC 6092, [1998] 1 S.C.R. 196, [1998] 2 C.T.C. 61 -- attach -- Timing
no conditions attached to use of receipt
Minister of National Revenue v. Atlantic Engine Rebuilders Ltd., 67 DTC 5155, [1967] CTC 230, [1967] S.C.R. 477 -- attach -- Timing
deposits returned if future supply
Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35 -- attach -- Timing
lease inducement payments currently deductible
Pagan, "Measurement of Commercial Profit for Tax Purposes (Or What Willingale Was Really About)", British Tax Review, 1992, No. 2, p. 75 -- attach -- Timing
Mandell, Yip, "Tax Shelters in the 1990's", 1991 Conference Report, pp. 35:23-35:28 -- attach -- Timing
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