Ciglen v. R., 70 DTC 6118, [1970] SCR 804 -- summary under Paragraph 239(1)(d)

The trial judge committed an error of law when he indicated that a falsification of records of a corporation, in order to attribute transactions to that corporation rather than to the accused, would not be sufficient to establish a charge in suppressing taxable income, and that only a total failure to account would be sufficient to support the charge. The trial judge also erred in law in holding that the determination as to whether profits were income or capital gains was for the Minister of Revenue to make and beyond the purview of the Court, and that he was unable to make a decision on the evidence before him.