The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) -- summary under Timing

The taxpayer was obligated under an agreement with a municipality to replace earth that it removed in the process of excavating a gravel pit. However, the taxpayer did not enter into a contract with a contractor to have the required "backfilling" work done until after the end of the taxation year. It was held that the taxpayer had not "incurred" an expense equal to the estimated cost of backfilling because "an expense cannot be said to be incurred by a taxpayer who is under no obligation to pay money to anyone."