As I said, there is case law to the effect that if there's real uncertainty about whether you'll get it or not, then it might not be included in the year.
On November 2nd, 2017. See this statement in context.
On November 2nd, 2017. See this statement in context.
Senior Legislative Chief, Legislative Review, Tax Legislation Division, Tax Policy Branch, Department of Finance
As I said, there is case law to the effect that if there's real uncertainty about whether you'll get it or not, then it might not be included in the year.
See context to find out what was said next.