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

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