L Singleton Ltd v MNR, 1983 CanLII 5334 (TCC)

Income tax — Income calculation — Bonus — Intention of company — Income Tax Act, S.C. 1970-71-72, c. 63, s. 18(1)(e).
Income tax — Income calculation — Deductions — Income Tax Act, S.C. 1970-71-72, c. 63, s. 78(3).