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

HYNDMAN, D. J. :—This is an appeal by the Crown from a judgment of the Tax Appeal Board. The case was heard before the Chairman, the Honourable Mr. Justice Graham, and Mr. Monet and Mr. Fisher. The Chairman and Mr. Monet held that the company

CAMPBELL, J.:—The court is moved by originating notice for opinion, advice and direction in the form of four questions directed to the proper construction or interpretation of the holograph will of the late Albert Ernest Garbut of Winnipeg, Manitoba, who died

SIDNEY SMITH, D.J.:—It is my opinion on the evidence adduced before me, that the appellant was carrying on a trade, business or calling for the purpose of making profit, and that he did make profit during the years in question. My reasons for this

SIDNEY SMITH, D.J.:—The appellant appeals from a decision of the Income Tax Appeal Board dismissing his appeal from the Minister of National Revenue on assessments for 1946 and 1947 income tax made under Section 47 of the Income War Tax

THORSON, P.:—This appeal is from the decision of the Income Tax Appeal Board dismissing the appellant’s appeal from his income tax assessment for 1947 whereby the sum of $7,000, which he had shown as a gift on his income tax return, was added as

LORD Reid:—This is an appeal against a judgment of the Supreme Court of Canada dated March 30, 1950 ([1950] C.T.C. 410). By that judgment the Supreme Court reversed a judgment of the Appellate Division of the Supreme Court of Alberta dated April 16,

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated July 3, 1950. The respondent herein had appealed from an assessment dated June 1, 1949, in respect of one item of his income

SIDNEY SMITH, D.J.:—The appellant appeals from a re-assessment by the Minister of his income for 1944. By this assessment the Minister added $290,000.00 to his income for that year. The transaction on which the Minister based his action was as follows :