13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits -- attach -- Timing
receipt of income by an administrator was not income of the beneficial owner until the year she was identified
Timing
4 May 2010 External T.I. 2009-0329391E5 F - Provision pour retour de marchandises -- attach -- Timing
no profit required to be recognized on delivery of goods where a "true" return of unsold goods clause
30 March 2011 External T.I. 2010-0390591E5 F - Cotisation spéciale -- attach -- Timing
amounts assessed against the taxpayer by co-owners not deductible until expended on or in the business
Nigel P.J. Johnston, Roger E. Taylor, "Taxation of Hedges and Derivatives: Recent Developments", 2016 Conference Report (Canadian Tax Foundation), 13:1-36 -- attach -- Timing
11 March 2014 Internal T.I. 2013-0513221I7 F - Stock options -- attach -- Timing
no s. 9(1) income inclusion from consultant being granted stock options until exercise
10 October 2014 APFF Roundtable Q. 13, 2014-0538111C6 F - Boni suite à la signature d'un contrat d'appro -- attach -- Timing
Canderel and Ikea principles
6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance -- attach -- Timing
lump sum irrevocable prepayment of contingent future royalties fully included
Mazo v. The Queen, 2016 TCC 232 (Informal Procedure) -- attach -- Timing
revenue earned when credited to taxpayer's account with promoter
Reilly v. The Queen, 2010 DTC 1223 [at 3623], 2010 TCC 326 -- attach -- Timing
cash basis of accounting for business expense generally not permitted
Kruger Incorporated v. Canada, 2016 FCA 186 -- attach -- Timing
non-statutory mark-to-market accounting was permissible under s. 9
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