MCPHERSON, C.J.M.: This is an appeal from the judgment of Williams, C.J.K.B., on October 10, 1950, in favour of the respondent, which had sued for a declaration that certain moneys paid to it by the government of Canada, under The Emergency

RINFRET C.J.C.:—The Province of Saskatchewan was established in 1905 by Statutes of Canada, 4-5 Edw. VII, ec. 42.

CAMERON, J.:—This is an information in which the plaintiff claims from the defendant payment of the sum of $265,196.92 for sales tax in respect of sales of salted peanuts and cashew nuts in the period May 19, 1948, to September 30, 1949, penalties

CAMERON, J.:—This is an appeal from an assessment to income tax for the taxation year 1945. The only matter in dispute is whether the sum of $824.35 received in that year by the appellant under certain Letters Patent of the Dominion of Canada, dated

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.