Martin v. The Queen, 2009 DTC 1251, 2009 TCC 152 (Informal Procedure) -- summary under Eligible Capital Expenditure

"Commissions" paid by the taxpayer (a chartered accountant) generally over the course of several months to the former owners of accounting practices acquired by him and calculated as a percentage of the fees collected by him from the acquired practices, were eligible capital expenditures rather than totally deductible expenses notwithstanding that the amounts were not paid as a lump sum and were not in instalments on account of a fixed purchase price, given that the purpose of the agreements with the recipients of the "commissions" was to obtain a lasting benefit by expanding the taxpayer's clientele.