Timing
Tiley, "More on Receivability and Receipt", 1986 British Tax Review, p. 152. -- attach -- Timing
IT-92R2 "Income of Contractors" -- attach -- Timing
Harlequin Enterprises Ltd. v. The Queen, 74 DTC 6634, [1974] CTC 838 (FCTD), aff'd 77 DTC 5164, [1977] CTC 208 (FCA) -- attach -- Timing
no deduction for goods not yet returned