Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35 -- summary under Deference to Legislature

Iacobucci J found that it was inappropriate to require the amortization over time of tenant inducement payments made by the taxpayer given that, to attempt to match such expenditures with the diverse benefits created, some immediate, and some deferred, would “constitute judicial legislation of a very intrusive variety” (para. 62) and that “an artificial and arbitrary solution to impose the matching principle, as a matter of law, upon circumstances where its application quite evidently creates serious difficulty” (para. 63).