Atlantic Engine Rebuilders Ltd. v. MNR, 64 DTC 5178,  CTC 268, aff'd on different grounds 67 DTC 5155,  CTC 230,  S.C.R. 477
In order to secure a regular supply of rebuildable engines, when the taxpayer sold engines which it had rebuilt to Ford dealers it required the...
Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020,  CTC 34,  S.C.R. 82
Taxi owners contracted with the taxpayer to pay the taxpayer $500 per taxi for the privilege of operating their taxis within the taxpayer's...
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Evidence||51|
|Tax Topics - Income Tax Act - Section 9 - Accounting Principles||52|
|Tax Topics - Income Tax Act - Section 9 - Nature of Income||96|
|Tax Topics - Income Tax Act - Section 9 - Timing||deposit excluded||78|