Tile then cabinets
Although you will find contractors that may say differently, the Canadian home builder's Association says tile then cabinets. They use the example of a kitchen renovation as shown below:
What mechanical work is involved? Typically, a complete kitchen renovation involves three stages: 1) preparing the room, 2) installing the cabinets and 3) completing the job (tiles, floor cover, trim, under-cabinet lights and so on).
During the first stage, your kitchen is dismantled and structural work, such as stripping and moving walls, installing windows and doors, drywalling, and flooring, is done. Electrical work may entail new wires, split receptacles and separate circuits for each appliance to conform with building codes. Your electrical panel may need upgrading as well.
Changing your kitchen layout may mean moving the plumbing. Your renovator may also suggest replacing old or corroded supply pipes at the same time.