Accounting Principles

Commentary

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Cases

Bernick v. Canada, 2004 DTC 6409, 2004 FCA 191

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence foreign law presumed the same 60
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base cost of bonds equal to their FMV 137
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 173

Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147

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Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189 (FCTD), partially rev'd 96 DTC 6065 (FCA).

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West Kootenay Power and Light Co. Ltd. v. The Queen, 92 DTC 6023 (FCA)

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Maritime Telegraph and Telephone Co. Ltd. v. The Queen, 91 DTC 5038 (FCTD), aff'd 92 DTC 6191 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing services performed but not billed 105

The Queen v. Nomad Sand and Gravel Ltd., 91 DTC 5032 (FCA)

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The Queen v. Foothills Pipe Lines (Yukon) Ltd., 90 DTC 6607 (FCA)

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The Queen v. Metropolitan Properties Co. Ltd., 85 DTC 5128, [1985] 1 CTC 169 (FCTD)

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Neonex International Ltd. v. The Queen, 78 DTC 6339, [1978] CTC 485 (FCA)

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The Queen v. Marchand, 78 DTC 6507, [1978] CTC 763 (FCTD), aff'd [1979] CTC xvii (FCA)

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Silverman v. MNR, 60 DTC 1212, [1960] CTC 262 (Ex Ct)

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Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct)

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MNR v. Publishers Guild of Canada Ltd., 57 DTC 1017, [1957] CTC 1 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 159

MNR v. Anaconda American Brass Ltd., 55 DTC 1220, [1955] CTC 311 (PC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 248

Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82

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See Also

Ford Credit Canada Limited v. The Queen, 2006 DTC 3424, 2006 TCC 441

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Consoltex Inc. v. The Queen, 96 DTC 1812 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 96

Ikea Ltd. v. The Queen, 94 DTC 1112 (TCC), aff'd 96 DTC 6526 (FCA), aff'd 98 DTC 6092 (SCC)

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Gallagher v. Jones, [1993] BTC 310 (CA)

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Willingale v. International Commercial Bank Ltd. (1978), 52 TC 242 (HL)

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Administrative Policy

Income Tax Technical News, No. 41, 23 December 2009 Under "Conversion from Canadian GAAP to IFRS".

7 June 1995 Internal T.I. 7-950615 -

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1994 Institute of Chartered Accountants of Nova Scotia Roundtable Q. 23, 7-940148 -

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1994 APFF Round Table, Q. 40

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25 September 1992 T.I. (Tax Window, No. 23, p. 11, ΒΆ2171)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 43

IT-417R "Prepaid Expenses and Deferred Charges".

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Articles

Mike Wilson, Fraser Gall, "No Impact on Tax - Wrong!", CA Magazine, November 2008, p. 42: Discussion of impact of IFRS standards.

David Nathanson, "Determining Business 'Profit' for Income Tax Purposes", Tax Litigation, Vol. X, No. 4, 2002, p. 646.

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Ewens, "Proposed Amendments Affecting Debt and Equity Reorganizations", Canadian Petroleum Tax Journal, 1993, Vol. 6, No. 1, p. 49: Discussion of relevance of GAAP to the computation of income.

Nathanson, "Canadian Courts Increasingly Support Revenue Canada's GAAP Requirement but Appelate Court Sanction Remains Elusive", Nathanson on Tax Litigation, 1992, p. 8

Nathanson, "GAAP Treatment is not Mandatory for Tax Accounting Purposes", Nathanson on Tax Litigation, 1992, p. 2