The practice required by the Act "in the computation of the profit of a trading business is to deduct from the aggregate proceeds of all sales the cost of sales computed by adding the value placed on inventory at the beginning of the year to the cost of acquisitions to inventory during the year, less the value of inventory at the end of the year."
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333297
Extra import data
{
"field_legacy_header": "<strong><em>MNR v. Shofar Investment Corp.</em></strong>, 79 DTC 5347, [1979] CTC 433, [1980] 1 S.C.R. 350",
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"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>MNR v. Shofar Investment Corp.</em></strong>, 79 DTC 5347, [1979] CTC 433, [1980] 1 S.C.R. 350",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}