R. v. Castelli (1992), 11 OR (3d) 170 (Ont. Ct. G. D.)

In the absence of evidence that alleged kick-back payments made by the accused were not reasonable or necessary to generate income, it followed that the Crown had failed to discharge the onus of proof in this respect and that, therefore, the trial judge erred in finding that the amounts would not be deductible.

In the absence of evidence that alleged kick-back payments made by the accused were reasonable or necessary to generate income, it followed that the Crown had failed to discharge the onus of proof in this respect and that, therefore, the trial judge erred in finding that the amounts would not be deductible.