THE CHIEF JUSTICE :—It is unnecessary to recite the facts in this appeal. They are fully stated in the judgment of the learned President of the Exchequer Court and at Bar counsel for the appellant declared that he accepted them as stated in that

MCRUER, C.J.H.C.:—The plaintiffs in this action have been engaged for many years in the importation of watch movements from abroad. They import or purchase in Canada watch cases adapted to the particular movements imported, and by a very simple operation performed

MICHAUD, C.J.K.B.:—This is a motion by the Canadian Credit Men’s Trust Association Ltd., trustee of the estate of Geldart’s Dairies Ltd., debtor, in Bankruptcy, for an order that "‘Sandy M. Simms, an officer of the Department of National Revenue, employed as

Williams, C.J.K.B.:—By consent these actions were tried together on admissions made in each case for the purpose of the trial. Each of the plaintiffs is an operator of a gold mine and liable to pay royalty tax under The Mining Royalty

KERWIN, J.:—The respondent, Bennett & White (Calgary) Limited, brought an action in the Supreme Court of Alberta against the appellant, Municipal District of Sugar City No. 5, for a declaration that the assessment of the respondent for personal property, made by

TASCHEREAU, J.:—I am of the opinion that this appeal fails and should be dismissed with costs.

SMITH, J.:—This is an appeal from the Minister of National Revenue with respect to the standard profits of the appellant. It turns wholly upon the construction of sec. 19A of the Excess Profits Act. The section reads as follows:

Lord GREENE:—This is an appeal by the executors of the Honourable Patrick Burns, deceased (who died on February 24, 1937), and six added parties who are interested under his will from a judgment of the Supreme Court of Canada ([1946] C.T.C. 253) allowing

ANGERS, J.:—In his statement of reasons for appeal the appellant says:

ANGERS, J.:—This is an appeal by Wain-Town Gas & Oil Company Limited, a body corporate having its office at Vermillion, in the Province of Alberta, against the decision of the Minister of National Revenue affirming an assessment for income and excess