Deposits

Table of Contents

Cases

Atlantic Engine Rebuilders Ltd. v. MNR, 64 DTC 5178, [1964] CTC 268, aff'd on different grounds 67 DTC 5155, [1967] CTC 230, [1967] 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...

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

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