Williams Gold Refining Co. of Canada v. The Queen, 2000 DTC 1829 (TCC) -- summary under Gross Revenue

By services, 28 November, 2015

The value of services provided by employees of the taxpayer to assist a sister company represented revenues notwithstanding that the amounts (which ultimately proved uncollectible) were inappropriately deducted from the taxpayer's wage expense for the year rather than recorded as revenue.

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