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.
8).
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),
Goldsmith
Brothers
Smelting
and
Refining
Co.
Ltd.
(No.
48981),
The
Dental
Co.
of
Canada,
Ltd.
(No.
46470),
and
S.
S.
White
Co.
of
Canada
(No.
43982).
The
principles
involved
in
each
case
were
precisely
the
same
and
it
was
therefore
agreed
that
a
formal
judgment
should
be
rendered
in
one
ease
only
and
that
that
Judgment
should
be
applicable
to
all.
In
this
case,
the
Minister
in
the
Notice
of
Assessment
dated
April
5,
1949,
for
the
taxation
year
1947,
disallowed
a
deduction
of
$6,312.50,
said
to
have
been
incurred
for
legal
expenses.
The
Income
Tax
Appeal
Board
found
that
of
that
sum
only
$312.50
was
actually
disbursed
by
the
respondent
in
the
taxation
year
1947,
and
that
that
expenditure
was
incurred
in
payment
of
solicitors
who
represented
the
respondent
at
the
investigation
held
by
the
Commissioner
under
the
Combines
Investigation
Act.
The
Board
allowed
the
respondent’s
appeal
as
to
the
said
sum
of
$312.50,
vacated
the
assessment
and
referred
the
matter
back
to
the
Minister
to
allow
the
said
deduction.
The
Board
further
disallowed
the
appeal
as
to
the
sum
of
$6,000.00,
that
sum
having
been
expended
in
a
subsequent
year.
The
respondent
herein,
in
its
Reply
to
the
Notice
of
Appeal,
stated
that
a
substantial
part
of
the
sum
of
$6,000.00
so
disallowed
by
the
Board
was
incurred
in
the
year
1947
and
to
that
extent
it
claimed
that
it
was
an
allowable
deduction
in
that
year.
This
matter
was
not
pressed
at
the
hearing
and
inasmuch
as
there
is
no
evidence
before
me
that
any
part
of
that
sum
was
expended
by
the
respondent
in
the
taxation
year
1947,
it
could
not
be
allowed
as
a
deduction
in
this
appeal.
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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