21 October 2015 Internal T.I. 2015-0592781I7 - treatment of bond locks -- attach -- Timing
losses on interest or dividend rate hedges could be amortized/any gains immediately includible
Timing
Timing - Accounting Pronouncements
9 October 2015 APFF Roundtable Q. 9, 2015-0595661C6 F - Question 9 - Table Ronde APFF 2015 -- attach -- Timing
damages clause might represent a condition permitting deferral of income recognition
Cowen's Ideal Trading Stamp Co. (Glasgow) Ltd. v. C.I.R. (1934), 19 TC 154 (C.S. (1st D.)) -- attach -- Timing
Jay's - The Jewellers, Ltd. v. C.I.R. (1947), 29 TC 274 (K.B.D.) -- attach -- Timing
Françon Ltée v. MNR, 73 DTC 5514, [1973] CTC 708 (FCA) -- attach -- Timing
Anderson Logging Co. v. The Queen, 52 DTC 1215 (PC) -- attach -- Timing
Minister of National Revenue v. Benaby Realties Limited, 67 DTC 5275, [1967] CTC 418, [1968] S.C.R. 12 -- attach -- Timing
profits recognized when ascertained
Maple Leaf Mills Ltd. v. Minister of National Revenue, 76 DTC 6182, [1976] CTC 324, [1977] 1 S.C.R. 558 -- attach -- Timing
amounts received subject to repayment obligation
91 C.R. - Q.41 -- attach -- Timing
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