Timing
Minister of National Revenue v. Imperial Oil Co., 60 DTC 1219, [1960] CTC 275, [1960] S.C.R. 735 -- attach -- Timing
no profit from intra-company sale
Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct) -- attach -- Timing
Canadian General Electric Company v. The Minister of National Revenue, 61 DTC 1300, [1961] CTC 512, [1962] S.C.R. 3, [1961] CTC 511 -- attach -- Timing
accrual for FX changes on inventory unpaid purchase price
Minister of National Revenue v. Lechter, 66 DTC 5300, [1966] CTC 434, [1966] SCR 655 -- attach -- Timing
Income Tax Technical News-42, 31 May 2010 -- attach -- Timing
24 March 2003 Internal T.I. 2003-0184127 - COMMODITY OPTIONS -- attach -- Timing
20 March 2012 External T.I. 2011-0424461E5 F - Déduction d'une rétribution à un agent immobilier -- attach -- Timing
commissions paid for leasing-up a new building generally are fully and currently deductible
19 September 2008 Internal T.I. 2008-0272441I7 - GUILT LOCK DERIVATIVE -- attach -- Timing
Douglas S. Ewens, Michael J. Flatters, "Toward a more Coherent Theory of Dispositions", 1995 Canadian Tax Journal, Vol. 43, No. 5, p. 1377 -- attach -- Timing
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