Sorry, your explanation and answer is only valid for SQL 2000. SQL 2008 requires the time out value to be 0 for the query not to time out. Whilst I appreciate you taking time to create the QotD, next time please specify the SQL version to avoid confusion. Furthermore, I never knew SQL 2000 reporting is also referred to as SSRS, as far as I know (but I know I have limited knowledge), the term SSRS started in SQL 2005 onwards.

Reference for SQL 2008: http://msdn.microsoft.com/en-us/library/ms160345.aspx