TAYLOR, J.:—In this appeal counsel for the appellant contended that it was beyond the power of the province to impose the tax upon the appellant sought to be imposed under The Income Tax Act, 1923, e. 9; and in any event

ANGERS, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment made by the Commissioner of Income Tax for the taxation year 1931, notice of which assessment was given to the taxpayer on September 29, 1934. The

ANGERS, J.:—The widow and the daughters have no title to or right of property in the capital of the estate; contrary to the contention of counsel for appellant, I do not think that the widow and daughters are institutes; no substitution is, in my

ANGERS, J.:—This is an appeal from an assessment by the Commissioner of Income Tax affirmed by the Minister of National Revenue, under sees. 58 and following of the Income War Tax Act.

KERWIN, J. :—Sec. 86 of the Special War Revenue Act (R.S.C. 1927, e. 179, and amendments) provides:

ANGERS, J.:—This is an action brought by His Majesty the King, on the information of the Attorney-General of Canada, against Biltrite Tire Co. for the recovery of sales tax, excise tax and licence fees totalling $5,547.05 as follows:

TRUEMAN, J.A.:—By agreement for sale, dated September 8, 1917, the University of Manitoba agreed to sell to James Kirton, who agreed to purchase, certain described lands in the rural municipality of Portage la Prairie, of which the University was then and still

Sir SIDNEY ROWLATT:—This is an appeal from a judgment of the Court of Appeal for Saskatchewan dated June 6, 1936, ante, p. 271, answering in the affirmative certain questions referred to the Court by the Lieutenant-Governor in Council for hearing

Martin, J.A.:—This is a reference by the Lieutenant-Governor in Council under the provisions of the Constitutional Questions Act, R.S.S. 1930, c. 60. By sec. 2 of the Act it is provided that the Lieutenant-Governor in Council may refer to the

Davis, J.:—This is an income taxation case. The late Sir William Mackenzie of Toronto died on December 5, 1923. By his last will and testament, dated May 20, 1909, he gave and devised all his estate unto three named executors and trustees upon the