I understand, but just to clear up what you're saying, if I make my contribution to my RRSP, I get a deduction. If I'm going to make it three years from now, I'm not going to get a deduction this year, even though, in all good faith, I expect to make it in three years. I don't think I deserve the deduction today. Are you asking me for a deduction? That's what accrual accounting is all about.
On September 27th, 2010. See this statement in context.