Ellis Vision Incorporated v. The Queen, 2004 DTC 2024, 2003 TCC 912 -- summary under Paragraph 20(1)(m)

The taxpayer produced documentary programs for broadcast television and granted broadcasters the exclusive right to show the programs for the term of the licence in each broadcaster's marketplace (as defined in terms of geography and the type of broadcasting). In finding that the taxpayer was entitled to a reserve under s. 20(1)(m) in respect of licence fees received by it so as to be able to amortize the recognition of income from the agreements over the terms of the licence agreements, Rip J. indicated that the reference in s. 20(1)(m) to amounts "described" in s. 12(1)(a) was not restricted to amounts that were included in income "by virtue of" s. 12(1)(a) but also referred to amounts that were included in income under s. 9(1) and could also be included in income by virtue of s. 12(1)(a); and indicated that the right to production licensed to a broadcaster was a "chattel" given that the French version referred to "biens meubles", i.e., moveable property. The amounts received by the taxpayer also could be considered to be on account of services that, in the main, were not rendered before the end of the year given that the taxpayer was required to protect the licensee's exclusive use of production in the specified territory during the term of the licence.