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

HYNDMAN, D.J.:—These two appeals were heard together. The appeal of the Minister (No. (1) above) is from a decision of the Income Tax Appeal Board which allowed the appeal of the respondent Walker. The second appeal (No. (2) above) is by the taxpayer

THorson, P.:—This is an appeal from the decision of the Income Tax Appeal Board, (1951) 3 Tax A.B.C. 248 allowing the respondent’s appeal from his income tax assessment for the year 1946.

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, (1950) 3 Tax A.B.C. 203, dismissing the appellant’s appeal from his income tax assessment for the year 1946 whereby the sum of $7,537.66 was added as taxable income to

HYNDMAN, D.J.:—This is an appeal by the taxpayer from an assessment by the Minister of National Revenue for income and excess profits taxes for the years 1943, 1944 and 1945, in the amount of $5,832.50, $6,721.93, and $6,872.96, respectively ; less amounts

CAMERON, J.:—This is an appeal from an assessment dated March 12, 1948, and made under the Dominion Succession Duty Act (1940-41, c. 14 as amended) on the estate of Edward Percy Flintoft, late of the City of Montreal, who died testate on

SIDNEY SMITH, D.J.:—This is an appeal from the decision of the Minister of National Revenue, dated 12th June, 1950, affirm- ing the assessments for excess profits tax in respect of the taxation years ended 3lst March, 1946, 1947 and 1948, upon the ground

SIDNEY SMITH, D.J.:—The appellant was assessed under Section 3 of the Excess Profits Tax Act for excess profits tax in respect of the taxation year ending 31st March, 1947, notwithstanding that this was its first year of operation. The

SIDNEY SMITH, D.J.:—This appeal is taken under Section 14 of the Excess Profits Tax Act, which makes Sections 40-87 of the Income War Tax Act apply to Excess Profits Tax. Sections 60-63 of the latter Act