Timing
3 February 1994 External T.I. 5-932925 -- attach -- Timing
30 March 1993 Income Tax Severed Letter 9235566 - Motion Picture Films—Capital Cost Allowance -- attach -- Timing
1994 A.P.F.F. Round Table, Q. 25 -- attach -- Timing
9 January 1993 Memorandum (Tax Window, No. 30, p. 9, ¶2487) -- attach -- Timing
13 May 1992 Internal T.I. 7-921151 -- attach -- Timing
Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA) -- attach -- Timing
Robertson Ltd. v. MNR, 2 DTC 655, [1944] CTC 75 (Ex Ct) -- attach -- Timing
a deposit lacks the essential quality of income, being an absolute entitlement to use it
Ken Steeves Sales Ltd. v. MNR, 55 DTC 1044, [1955] CTC 47 (Ex Ct) -- attach -- Timing
Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82 -- attach -- Timing
deposit excluded
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