Ikea Ltd. v. Canada, 98 DTC 6092, [1998] 1 S.C.R. 196, [1998] 2 C.T.C. 61 -- summary under Timing

By services, 28 November, 2015

Because there were no conditions attached to the use by the taxpayer of a tenant inducement payment (the sole condition precedent to receipt of the payment was the assumption of its obligations under the lease agreement), the payment was income to the taxpayer when received.

Topics and taglines
Topic
Income Tax Act - s. 9 - Timing
Tagline
no conditions attached to use of receipt
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339597
Extra import data
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"field_legacy_header": "<strong><em><a id=\"Ikea\"></a>Ikea Ltd. v. The Queen</em></strong>, 98 DTC 6092, [1998] 1 S.C.R. 196 <strong>[no conditions attached to use of receipt]</strong>",
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