When determining profit for tax purposes, one of the general principles set out by the courts is$.$

A$.$ the Income Tax Act defines all the rules that must be followed..

B$.$ generally acceptthe goal of obtaining an accurate picture of the profit for a taxation year.ed accounting principles $($GAAP$)$ must be used.

C$.$ the goal of obtaining an accurate picture of the profit for a taxation year.

D$.$ expenses paid must be matched to revenues earned for the same taxation year.