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

THORSON, P.:— In its Income tax return for the year ending December 31, 1939, the appellant showed a taxable income of $9,868.38. When the assessment for such period was finally made a number of deductions which the appellant had claimed were disallowed

CAMERON, J.:—This is an Income Tax appeal in respect of the year 1941. Notice of assessment was forwarded to the appellant on May 11th, 1945, and on June 6th, 1945, it gave notice of appeal. On September 25th, 1945, the Minister gave his deeision,

CAMERON, J.:—This is an appeal in respect of income tax for the years 1942 and 1948. On December 27, 1945, notice of assessment for both years was Sent to the appellant. On January 16, 1946, notice of appeal was given and on April 16, 1946, the

CAMERON, J.:—This is an appeal from income tax and excess profits tax assessments for the year 1941, 1942 and 1943. The usual returns for the various years were made by the appellant, and notices of assessment were mailed to the appellant in each

The judgment of their lordships was delivered by LORI) GREENE, M.R.:—This appeal relates to three assessments Ltd. under the Income War Tax Act and the