THE CHIEF JUSTICE:—The controversy on this appeal turns

upon the provisions of certain agreements which I proceed to

consider.

SCHWENGER, J.:—The late Paul J. Myler died on April 20, 1945. He left a widow but no children, and a gross estate of approximately $825,000.

CAMERON, J.:—In this Information the plaintiff, under Section 86(1) of the Excise Tax Act, R.S.C. 1927, ce. 179, as amended, claims from the defendant the sum of $1,603.14 for consumption or sales tax said to be payable in respect of the

CAMERON, J.:—In its amended income and excess profits tax return for the year 1947, the appellant claimed a deduction from its taxable income of a proportion of taxes paid for that year on its net income to the Province of Quebec under the

CAMERON, J.:—This is an appeal from an assessment for the year 1947, and made under the Excess Profits Tax Act, 1940, as amended, whereby the respondent totally disallowed the appellant’s claim to be entitled to a deduction from