CAMERON,
J.:—In
this
case
the
appellant
appeals
from
an
assessment
to
income
tax
and
to
excess
profits
tax
in
respect
of
its
fiscal
year
ending
January
31,
1945.
In
assessing
the
appellant,
the
respondent
disallowed
a
deduction
from
income
of
$11,574.69
claimed
by
the
appellant
as
a
‘‘Reserve
for
loss
on
returns”.
By
consent
of
the
parties
thereto,
this
appeal
was
heard
at
the
same
time
as
an
appeal
taken
by
the
Minister
of
National
Revenue
from
a
decision
of
the
Income
Tax
Appeal
Board
dated
August
27,
1951
(4
Tax
A.B.C.
397),
which
allowed
an
appeal
by
the
present
appellant
in
respect
of
its
fiscal
year
ending
January
31,
1946.
It
was
agreed
by
counsel
that
as
the
issues
involved
in
that
appeal
were
precisely
the
same
as
in
this
matter,
the
evidence
adduced
on
the
other
appeal
should
be
considered
as
evidence
on
this
appeal,
and
that
the
finding
of
the
Court
on
the
other
appeal
should
be
made
applicable
to
this
appeal.
Judgment
has
now
been
delivered
in
the
other
appeal,
setting
aside
the
decision
of
the
Income
Tax
Appeal
Board
and
disallow-
ing
the
deduction
claimed
by
the
respondent
therein.
For
the
Same
reasons
as
given
in
that
judgment,
the
appeal
herein
will
be
dismissed
and
the
assessments
made
upon
the
appellant
for
its
fiscal
year
ending
January
31,
1945,
will
be
affirmed.
Under
the
circumstances,
the
appeal
will
be
dismissed
without
costs.
Judgment
accordingly.
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