Home Provisioners (Manitoba) Ltd. v. MNR, 58 DTC 1183, [1958] CTC 334, [1958] CTC 333 (Ex Ct) -- summary under Paragraph 20(1)(n)

The taxpayer, which sold refrigerators under conditional sales contracts requiring a 10% down payment and the balance payable in 24 monthly...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.