As I noted earlier, it depends on the specific facts. I'd probably need a bit more detail in your case, but I can say there is case law and CRA administrative guidance in support of the proposition if there's real uncertainty about the outcome of the case. If it's a contingency fee arrangement, that might—even absent section 34 billed-basis accounting election—be excluded from your inventory for tax purposes so you wouldn't be taxed on it in the current year.
On November 2nd, 2017. See this statement in context.