GRAHAM, J.:—The Court has to decide whether or not succession duty was payable to the Province of Nova Scotia upon certain property to which, at the time of his death, W. II. Brookfield was " entitled ‘ or which passed upon his death, by reason

MACFARLANE, J.:—This is an application under sec. 40 of the Succession Duty Act, R.S.B.C. 1936, c. 270, to determine for succession duty purposes the value of one-third of the rentals in respect of a lease forming part of the estate of

E. G. Cowling f K.C., and E. S. MacLatchy, for appellant.

J. R. Tolme and J. M. Coyne, for respondent.

COYNE, J.A.—I agree with Adamson, J.A.

CAMERON, J.—This is an appeal from assessment to income tax and excess profits tax for the taxation year 1943, the fiscal year of the appellant ending on June 30, 1943. The appellant company, both in the year 1943 and the preceding year, was engaged

O’Connor, J.—These are appeals under the Income War Tax Act, R.S.C., 1927, c. 97, from assessments for the years 1943, 1944 and 1945.

KELLOCK, J.:—Section 6 of the Dominion Succession Duty Act, as it stood at the time of the matters here in question, provides for liability to duty subject to the exemptions in section 7. Section 7, so far as material, is as

THORSON, P.:—This appeal is from the income tax assessment levied against the appellant for the year 1939, to the extent that it was thereby sought to hold it liable to tax on the profit made by it in such year from sales and purchases of raw

Lor Morton or Henryton:—This is an appeal, by special leave of His Majesty in Council, from so much of the judgment of the Supreme Court of Canada dated 22nd April, 1941, as is adverse to the appellant. The appeal relates to three assessments of

Lord MACMiLLAN :—In the fiscal year 1940-41 the appellant company, in pursuance of their business as lumbermen, held three Government licences under which they cut timber in three areas of Crown Land in the Province of Alberta. In making their income tax