THORSON, P.:—These appeals under the Income War Tax Act, R.S.C. 1927, chap. 97, raise an important question as to the nature of the Minister’s power under sec. 47 of the Act, which provides as follows:

THORSON, P.:—The issue in this appeal under the Income War Tax Act, R.S.C. 1927, chap. 97, is whether in computing the amount of its profits or gains to be assessed for the year 1930 a deduction of $526,995.35 should be allowed,

THORSON, P.:—These appeals from the income tax assessments for the years 1938, 1939, 1940 and 1941 depend on whether certain sums received by the appellant in such years constituted income not liable to taxation as being derived from income tax exempt bonds

O’Connor, J.:—These appeals are from assessments under the Income War Tax Act, R.S.C., chap. 97, and the Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chap. 32 in respect of the taxation years 1943

The judgment of the Chief Justice and of Taschereau, J. was

delivered by TASCHEREAU, J.:—This litigation arises out of the

CAMERON, J.:—This is an appeal by the executors of the estate of Dr. George Alexander Fleet, late of the City of Montreal, physician, from an assessment dated April 22, 1944, made under the Dominion Succession Duty Act, c. 14,

CHEVRIER, J.:—The parties hereto have agreed to the following facts as set out in the statement of claim :

1. The plaintiff is a mining prospector residing at the city of Winnipeg.

O ’Connor, J.:—These are appeals from assessments made under the Domimion Succession Duty Act 1940-41 (Can.) c. 14. in the estate of George V. Steed, deceased, and the estate of James Kenneth Raeburn, deceased. The same question arises in

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.