23 November 2016 Internal T.I. 2015-0618511I7 - Thin Capitalization - Retained Earnings -- attach -- Accounting Principles
consistency between unconsoidated and consolidated financials
Accounting Principles
Barrick Gold Corporation v. The Queen, 2017 TCC 18 -- attach -- Accounting Principles
character of hedging gain was a legal question not affected by accounting
Accounting Principles - Commentary
Romar v. Canada, 2010 DTC 5076 [at at 6816], 2009 FCA 48 -- attach -- Accounting Principles
Ford Credit Canada Limited v. The Queen, 2006 DTC 3424, 2006 TCC 441 -- attach -- Accounting Principles
Royal Trustco v. The Queen, 2001 DTC 52 (TCC) -- attach -- Accounting Principles
Canfor Ltd. v. Minister of Finance for BC, [1976] CTC 429 (BCSC), aff'd [1977] CTC 616 (SCC), rev'g [1977] CTC 269 (BCCA) -- attach -- Accounting Principles
Coppley Noyes & Randall Ltd. v. The Queen, 91 DTC 5291, [1991] 1 CTC 541 (FCTD), varied on appeal 93 DTC 5196, 5508 (FCA). -- attach -- Accounting Principles
Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219, [1990] 1 CTC 468 (FCTD) -- attach -- Accounting Principles
TNT Canada Inc. v. The Queen, 88 DTC 6334, [1988] 2 CTC 91 (FCTD) -- attach -- Accounting Principles
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