General Motors of Canada Ltd. v. Canada, 2003 DTC 5254, 2003 FCA 126 -- summary under Transitional Provisions and Policies

Although the taxpayer had an obligation, which existed prior to June 18, 1987, to undertake the assembly of two models of cars for the 1988 model year that required a significant investment in new machinery, it did not enter into specific agreements with suppliers to acquire special tooling until after June 18, 1987, with the result that such tooling did not qualify as having been acquired "pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987".