THE COURT has heard the witnesses; examined the proceedings and documentary proof ; heard the Parties, by their Counsel, upon the merits of the present case; and has, upon the whole, deliberated.

Cameron, Deputy Judge :—This is an appeal from five assessments made by the Commissioner of Income Tax upon the Appellant in respect of income tax for the years 1937, 1938, 1939, 1940 and 1941, and affirmed by the Minister of National Revenue (hereinafter

THORSON J.:—The suppliant brings this petition of right to recover the sum of $11,144.77 as the total amount of overpayment of income tax alleged to have been made by him in respect of the years 1917 to 1934.

CAMERON, Deputy Judge:—This is an appeal from three assessments made by the Commissioner of Income Tax upon the Appellant in respect of income tax and excess profits tax, for the years 1940, 1941 and 1942, and affirmed by the Minister of National Revenue

THORSON, J.:—During the period between April 1, 1933, and April 29, 1941, the defendant declared and paid dividends to non-residents of Canada on its fully registered 5% cumulative perpetual preference stock. It is alleged that it should have withheld five per

SLOAN, C.J.B.C.: I am of the opinion that the Supreme Court of the Province has jurisdiction in proceedings by way of certiorari to determine if the Board of Referees has acted, as Lord Parmoor expressed it in Local Government Board v.

LE COUR, parties entendues et après examen du dossier, et délibéré ;

ATTENDU QUE :

Mr. Justice Stuart MCDOUGALLz—Defendant (respondent) was incorporated by statute with the powers and subject to the limitations and control by the Lieutenant-Governor in Council and by the several Ministers, as set forth in the Statute. It operates in the City of

KERWIN J.—The sole point for determination raised by the parties to this litigation is whether the appellant, Canada China Clay, Limited, is liable to the respondent, the Treasurer of the Province of Ontario, for a tax and penalties under the provisions of

Martin C.J.S.—This is an appeal by way of stated case from a decision of the Saskatchewan Assessment Commission dated July 22, 1944, whereby the Commission held that the appellant had been validly assessed for business tax by the respondent. The case is