Before going on to affirm the deductibility under s. 20(1)(l) of an allowance for doubtful accounts which the taxpayer had taken for tax and...
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The taxpayer's practice, in determining its allowance for doubtful accounts at the end of its taxation year on November 27, 1082, included having...
In commenting on the Anaconda case, Reed J. stated (p. 5298):
"... I think it is well known that the reasoning of the Privy Council in overruling...
The taxpayer for tax and financial statements purposes claimed reserves for doubtful accounts which were significantly in excess of its actual bad...
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