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
Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020,  CTC 34,  S.C.R. 82
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|Tax Topics - General Concepts - Evidence||47|
|Tax Topics - Income Tax Act - Section 9 - Accounting Principles||46|
|Tax Topics - Income Tax Act - Section 9 - Nature of Income||92|
|Tax Topics - Income Tax Act - Section 9 - Timing||deposit excluded||76|