6 January 2009 External T.I. 2008-0289341E5 F - EET - Règles transitoires -- summary under Subsection 6(11)

In the course of a general overview, and after quoting s. 6(11), CRA stated:

If, at the end of a particular taxation year (e.g., 2008), a deferred amount has not been taxable in 2008 or in a previous taxation year, we are of the view that the deferred amount is deemed to be received in that year under subsection 6(11).