diff --git a/net/tipc/subscr.c b/net/tipc/subscr.c
index d0dbde4..9b24c9c 100644
--- a/net/tipc/subscr.c
+++ b/net/tipc/subscr.c
@@ -40,16 +40,21 @@
 
 /**
  * struct tipc_subscriber - TIPC network topology subscriber
+ * @kref: reference counter to tipc_subscription object
  * @conid: connection identifier to server connecting to subscriber
  * @lock: control access to subscriber
  * @subscrp_list: list of subscription objects for this subscriber
  */
 struct tipc_subscriber {
+	struct kref kref;
 	int conid;
 	spinlock_t lock;
 	struct list_head subscrp_list;
 };
 
+static void tipc_subscrp_delete(struct tipc_subscription *sub);
+static void tipc_subscrb_put(struct tipc_subscriber *subscriber);
+
 /**
  * htohl - convert value to endianness used by destination
  * @in: value to convert
@@ -116,32 +121,69 @@
 {
 	struct tipc_subscription *sub = (struct tipc_subscription *)data;
 	struct tipc_subscriber *subscriber = sub->subscriber;
-	struct tipc_net *tn = net_generic(sub->net, tipc_net_id);
-
-	/* The spin lock per subscriber is used to protect its members */
-	spin_lock_bh(&subscriber->lock);
-
-	/* Validate timeout (in case subscription is being cancelled) */
-	if (sub->timeout == TIPC_WAIT_FOREVER) {
-		spin_unlock_bh(&subscriber->lock);
-		return;
-	}
-
-	/* Unlink subscription from name table */
-	tipc_nametbl_unsubscribe(sub);
-
-	/* Unlink subscription from subscriber */
-	list_del(&sub->subscrp_list);
-
-	spin_unlock_bh(&subscriber->lock);
 
 	/* Notify subscriber of timeout */
 	tipc_subscrp_send_event(sub, sub->evt.s.seq.lower, sub->evt.s.seq.upper,
 				TIPC_SUBSCR_TIMEOUT, 0, 0);
 
-	/* Now destroy subscription */
-	kfree(sub);
-	atomic_dec(&tn->subscription_count);
+	spin_lock_bh(&subscriber->lock);
+	tipc_subscrp_delete(sub);
+	spin_unlock_bh(&subscriber->lock);
+
+	tipc_subscrb_put(subscriber);
+}
+
+static void tipc_subscrb_kref_release(struct kref *kref)
+{
+	struct tipc_subscriber *subcriber = container_of(kref,
+					    struct tipc_subscriber, kref);
+
+	kfree(subcriber);
+}
+
+static void tipc_subscrb_put(struct tipc_subscriber *subscriber)
+{
+	kref_put(&subscriber->kref, tipc_subscrb_kref_release);
+}
+
+static void tipc_subscrb_get(struct tipc_subscriber *subscriber)
+{
+	kref_get(&subscriber->kref);
+}
+
+static struct tipc_subscriber *tipc_subscrb_create(int conid)
+{
+	struct tipc_subscriber *subscriber;
+
+	subscriber = kzalloc(sizeof(*subscriber), GFP_ATOMIC);
+	if (!subscriber) {
+		pr_warn("Subscriber rejected, no memory\n");
+		return NULL;
+	}
+	kref_init(&subscriber->kref);
+	INIT_LIST_HEAD(&subscriber->subscrp_list);
+	subscriber->conid = conid;
+	spin_lock_init(&subscriber->lock);
+
+	return subscriber;
+}
+
+static void tipc_subscrb_delete(struct tipc_subscriber *subscriber)
+{
+	struct tipc_subscription *sub, *temp;
+
+	spin_lock_bh(&subscriber->lock);
+	/* Destroy any existing subscriptions for subscriber */
+	list_for_each_entry_safe(sub, temp, &subscriber->subscrp_list,
+				 subscrp_list) {
+		if (del_timer(&sub->timer)) {
+			tipc_subscrp_delete(sub);
+			tipc_subscrb_put(subscriber);
+		}
+	}
+	spin_unlock_bh(&subscriber->lock);
+
+	tipc_subscrb_put(subscriber);
 }
 
 static void tipc_subscrp_delete(struct tipc_subscription *sub)
@@ -154,80 +196,22 @@
 	atomic_dec(&tn->subscription_count);
 }
 
-static struct tipc_subscriber *tipc_subscrb_create(int conid)
-{
-	struct tipc_subscriber *subscriber;
-
-	subscriber = kzalloc(sizeof(*subscriber), GFP_ATOMIC);
-	if (!subscriber) {
-		pr_warn("Subscriber rejected, no memory\n");
-		return NULL;
-	}
-	INIT_LIST_HEAD(&subscriber->subscrp_list);
-	subscriber->conid = conid;
-	spin_lock_init(&subscriber->lock);
-
-	return subscriber;
-}
-
-static void tipc_subscrb_delete(struct tipc_subscriber *subscriber)
-{
-	struct tipc_subscription *sub;
-	struct tipc_subscription *sub_temp;
-
-	spin_lock_bh(&subscriber->lock);
-
-	/* Destroy any existing subscriptions for subscriber */
-	list_for_each_entry_safe(sub, sub_temp, &subscriber->subscrp_list,
-				 subscrp_list) {
-		if (sub->timeout != TIPC_WAIT_FOREVER) {
-			spin_unlock_bh(&subscriber->lock);
-			del_timer_sync(&sub->timer);
-			spin_lock_bh(&subscriber->lock);
-		}
-		tipc_subscrp_delete(sub);
-	}
-	spin_unlock_bh(&subscriber->lock);
-
-	/* Now destroy subscriber */
-	kfree(subscriber);
-}
-
-/**
- * tipc_subscrp_cancel - handle subscription cancellation request
- *
- * Called with subscriber lock held. Routine must temporarily release lock
- * to enable the subscription timeout routine to finish without deadlocking;
- * the lock is then reclaimed to allow caller to release it upon return.
- *
- * Note that fields of 's' use subscriber's endianness!
- */
 static void tipc_subscrp_cancel(struct tipc_subscr *s,
 				struct tipc_subscriber *subscriber)
 {
-	struct tipc_subscription *sub;
-	struct tipc_subscription *sub_temp;
-	int found = 0;
+	struct tipc_subscription *sub, *temp;
 
 	/* Find first matching subscription, exit if not found */
-	list_for_each_entry_safe(sub, sub_temp, &subscriber->subscrp_list,
+	list_for_each_entry_safe(sub, temp, &subscriber->subscrp_list,
 				 subscrp_list) {
 		if (!memcmp(s, &sub->evt.s, sizeof(struct tipc_subscr))) {
-			found = 1;
+			if (del_timer(&sub->timer)) {
+				tipc_subscrp_delete(sub);
+				tipc_subscrb_put(subscriber);
+			}
 			break;
 		}
 	}
-	if (!found)
-		return;
-
-	/* Cancel subscription timer (if used), then delete subscription */
-	if (sub->timeout != TIPC_WAIT_FOREVER) {
-		sub->timeout = TIPC_WAIT_FOREVER;
-		spin_unlock_bh(&subscriber->lock);
-		del_timer_sync(&sub->timer);
-		spin_lock_bh(&subscriber->lock);
-	}
-	tipc_subscrp_delete(sub);
 }
 
 static int tipc_subscrp_create(struct net *net, struct tipc_subscr *s,
@@ -281,11 +265,11 @@
 	sub->swap = swap;
 	memcpy(&sub->evt.s, s, sizeof(*s));
 	atomic_inc(&tn->subscription_count);
-	if (sub->timeout != TIPC_WAIT_FOREVER) {
-		setup_timer(&sub->timer, tipc_subscrp_timeout,
-			    (unsigned long)sub);
-		mod_timer(&sub->timer, jiffies + sub->timeout);
-	}
+	setup_timer(&sub->timer, tipc_subscrp_timeout, (unsigned long)sub);
+	if (sub->timeout != TIPC_WAIT_FOREVER)
+		sub->timeout += jiffies;
+	if (!mod_timer(&sub->timer, sub->timeout))
+		tipc_subscrb_get(subscriber);
 	*sub_p = sub;
 	return 0;
 }