In the course of finding that a taxpayer, which amortized tenant inducement payments for financial statement purposes, was entitled to immediately expense those payments for tax purposes, Iacobucci J. stated (at p. 6100):
"On reassessment, once the taxpayer has shown that he has provided an accurate picture of income for the year, which is consistent with the Act, the case law, and well-accepted business principles, the onus shifts to the Minister to show either that the figure provided does not represent an accurate picture, or that another method of computation would provide a more accurate picture."