Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- summary under Evidence

By services, 28 November, 2015

The taxpayer was found to have acquired revenue-producing assets for a five-day period notwithstanding that the taxpayer had not included the revenue from the assets in its financial statements, because the revenue involved (approximately $20,000) did not merit the bookkeeping effort.

Topics and taglines
Topic
General Concepts - Evidence
Tagline
failure to report revenue did not evidence its non-receipt
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332602
Extra import data
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