O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C., 1927, c. 97, from an assessment for the year 1944.

0 ’Connor, J.:—This is an appeal from the assessments for income and excess profits tax for the taxation years 1941 and 1942.

0 ’Connor, J.:—The appellant was a member of the Canadian military forces in the western hemisphere other than in Canada from 1st January, 1943, to 22nd May, 1943, and in the Canadian Active Service Force in Canada during the balance of the year.

ANGERS, J.:—This is an appeal under see. 58 and following of the Income War Tax Act, by Henrietta A. R. Anderson, of the city of Victoria, province of British Columbia, against the decision of the Minister of National Revenue

O’Connor, J.: This is an appeal from one item in an assessment dated 17th July, 1945, made under the Dominion Succession Duty Act, 1940-41, Statutes of Canada, chap. 14, as amended. The item in dispute consists of certain securities in a

ANGERS, J.:—This is an appeal under sec. 58 and following of the Income War Tax Act, made applicable to matters arising under the provisions of the Excess Profits Tax Act, 1940, in virtue of sec.

I. F. Fitch:—In view of the importance of this matter, and my own suggestion that the party dissatisfied with my decision on this application might properly consider taking appropriate proceedings to prohibit me acting upon this decision when trial begins at a

ANGERS, J.:—This is an appeal under see. 53 and following of the Income War Tax Act made applicable to matters arising under the provisions of the Excess Profits Tax Act in virtue of sec. 14 of the

ANGERS, J.:—This is an appeal, under the provisions of sec. 58 and following of the Income War Tax Act, 1917, and the amendments thereto from the assessment of the appellant for the years 1938 and 1939 in respect of disbursements

RAND, J.:—The appellant carries on a lumbering business in the Province of Alberta. It holds three agreements with the Government of the Province, granting the right to cut lumber of certain dimensions on described areas of land. The company is vested with