Basell Canada Inc. v. The Queen, 2008 DTC 2108, 2007 TCC 685 -- summary under Contract Purchases or Prepayments

A sum of U.S.$16.3 million that the taxpayer paid, at the same time that it purchased a business of the vendor, as consideration for the assignment to it of long-term supply contracts for feedstock, represented an expenditure on income account given that the particular expenditure was carefully segregated in a separate agreement and represented part of the operating cost to it of obtaining the feedstock.