Timing
15 January 1990 Memorandum (June 1990 Access Letter, ¶1287) -- attach -- Timing
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. III, No. 3, 1997, p. 136 -- attach -- Timing
25 August 1994 Internal T.I. 9419527 - SHORT-TERM CONTRACTS -- attach -- Timing
3 May 2000 T.I. 1999 - 001391 -- attach -- Timing
14 May 1991 T.I. (Tax Window, No. 3, p. 13, ¶1238) -- attach -- Timing
Westcoast Petroleum Ltd. v. The Queen, 89 DTC 5153, [1989] 1 CTC 363 (FCTD) -- attach -- Timing
future obligation for offsetting tariff reduction