“Section 427 of the Criminal Code, which relates to the offence of receiving, provides that: “For the purpose of proving the receiving of anything it is sufficient to show that the accused person has, either alone or jointly with some other person, had the thing in his possession, or has aided in concealing it or disposing of it.”The tense of the verb is the perfect tense has had or has aided. Proof is needed that the accused person, whether alone or jointly with another, has already had the thing in his possession or has already aided in concealing it or disposing of it.”