Canada v. General Motors of Canada Ltd., 2008 DTC 6381, 2008 FCA 142 -- summary under Paragraph 18(1)(e)

A collective agreement between the taxpayer and the CAW, as amended by them following the decision of the Federal Court of Appeal for the earlier taxation year, continued to create only an absolute liability of the taxpayer to add to a notional fund an amount of $2 per overtime hour worked by all covered employees in excess of 5% of straight time hours, but without creating an absolute liability to pay those amounts. As the liability was thereby contingent, the taxpayer was not entitled to a deduction in respect of the addition to the notional fund.