CAMERON,
J.:—This
is
an
appeal
by
the
Minister
of
National
Revenue
from
a
decision
of
the
Income
Tax
Appeal
Board
dated
October
17,
1950
(3
Tax
A.B.C.
33).
By
consent
I
heard
this
appeal
and
similar
appeals
in
four
other
cases
at
the
same
time.
In
the
other
cases,
the
Minister
of
National
Revenue
had
also
appealed
from
decisions
of
the
Income
Tax
Appeal
Board,
the
respondents
being
L.
D.
Caulk
Co.
of
Canada,
Ltd.
(No.
46469),
Dominion
Dental
Co.
Ltd.
(No.
43983),
The
Dental
Co.
of
Canada,
Ltd.
(No.
46470),
and
Goldsmith
Brothers
Smelting
and
Refining
Co.
Ltd.
(No.
43981).
The
principle
involved
in
each
case
were
precisely
the
same
and
it
was
therefore
agreed
that
a
formal
judgment
should
be
rendered
in
one
case
only
and
that
that
judgment
would
be
applicable
to
all.
In
this
case
the
Minister
in
the
Notice
of
Assessment
dated
September
29,
1949,
for
the
taxation
year
1947,
disallowed
a
deduction
of
$1,125.00,
said
to
have
been
incurred
for
legal
expenses.
The
Income
Tax
Appeal
Board
found
that
that
sum
was
actually
disbursed
by
the
respondent
in
the
taxation
year
1947
;
that
the
expenditure
was
incurred
in
payment
of
solicitors’
charges
of
$625.00
(the
said
solicitors
having
represented
the
respondent
at
the
investigation
held
by
the
Commissioner
under
the
Combines
Investigation
Act),
and
that
the
remaining
$500.00
was
paid
by
the
respondent
to
counsel
retained
to
represent
it
in
the
event
of
any
prosecution
following
the
report
of
the
said
Commissioner,
the
respondent’s
solicitors
being
unable
to
represent
them
at
such
trial.
The
Board
allowed
the
respondent’s
appeal
as
to
the
said
sum
of
$1,125.00,
vacated
the
assessment
and
referred
the
matter
back
to
the
Minister
to
allow
the
said
deduction.
Judgment
has
now
been
given
in
the
Caulk
case
[[1952]
C.T.C.
1]
and
for
the
reasons
therein
given
the
decision
of
the
Income
Tax
Appeal
Board
is
affirmed
and
the
appeal
herein
will
be
dismissed
with
costs
to
be
taxed.
Judgment
accordingly.
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