Curran v. Minister of National Revenue, 59 DTC 1247, [1959] S.C.R. 850 -- summary under Subsection 6(3)

Martland J. indicated (at p. 1253) that s. 24A of the 1948 Act "was essentially a provision dealing with onus of proof and deemed certain payments as therein defined to be payments within s. 5, unless the recipient could establish affirmatively that a payment did not reasonably fall within the provisions of paras. (i), (ii) or (iii) of s. 24A".