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JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS YEAR ENDED AUGUST 31 (USD $)
12 Months Ended
Aug. 31, 2013
Aug. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income for the year $ 3,132,019 $ 3,059,931
Items not affecting cash:    
Depreciation and amortization 256,487 244,216
Gain on sale of property, plant and equipment (353,852)  
Deferred income taxes 151,966 [1] 56,289 [1]
Litigation income    [2] (1,443,629) [2]
Interest income on litigation (26,716) (13,467)
Changes in non-cash working capital items:    
Decrease (increase) in accounts receivable (251,935) 804,244
Decrease in note receivable 5,000 21,500
Increase in inventory (1,435,602) (1,269,796)
Decrease (increase) in prepaid expenses (198,652) 459,384
Decrease (increase) in prepaid income taxes (270,423) 682,527
Increase in accounts payable and accrued liabilities 107,091 1,297,138
Increase (decrease) in accrued income taxes (37,203) 37,203
Net cash provided by operating activities 1,078,180 3,935,540
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds on sale of property, plant and equipment 410,000  
Purchase of property, plant and equipment (481,935) (311,670)
Purchase of intangible assets and other   (13,050)
Net cash used in investing activities (71,935) (324,720)
CASH FLOWS FROM FINANCING ACTIVITIES    
Redemption of common stock (7,188) (3,075,559)
Net cash used in financing activities (7,188) (3,075,559)
Net increase in cash 999,057 535,261
Cash, beginning of year 7,309,388 [3] 6,774,127
Cash, end of year $ 8,308,445 [3] $ 7,309,388 [3]
[1] Note 6
[2] Note 13(a)
[3] Note 16, Supplemental disclosure with respect to cash flows