THORSON, P.:—These appeals are from assessments under the Income War Tax Act, R.S.C. 1927, e. 97, and the Excess Profits Tax Act, 1940 (Dom.) c. 32, in respect of the appellant’s taxation years ending

ANGERS, J.:—This is an appeal under sections 58 and following of the Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, dated September 19, 1942, whereby a tax in the sum of $312.11 was levied in respect of

RINFRET, C.J.C.:—The appellant was, in 1941, a Member of the Legislature of the Province of Alberta representing the constituency of Calgary.

HUDSON J.:—The City of Winnipeg owns land lying within the territorial boundaries of the appellant municipality, as defined by the Municipal Boundaries Act, R.S.M. 1940, c. 143. The question for decision in this appeal is the validity of tax

RAND, J. (concurred in by KELLOCK, J.) : The respondent was incorporated in 1897 under the Companies Act (Imperial), 1862- 1893, and was registered as an extra-provincial company under the British Columbia Companies Act of 1897 on

RINFRET, C.J.C.:—The Appeal Case states the present litigation as follows:

KERWIN, J.:—The sole point for determination in this appeal is whether, during the year 1940, the appellant was "‘residing or ordinarily resident in Canada’’ within the meaning of section 9(a) of the Income War Tax Act as it stood in

THORSON, P.:—This appeal raises two important related questions; one, whether a taxpayer is entitled, as a matter or right. under the Income War Tax Act, R.S.C. 1927, chap. 97, to file his income tax returns on an accrual rather than

CAMERON, Deputy Judge:—This case has to do with four appeals from assessment made in respect of the Appellant’s income for the years 1938, 1939 and 1940, dated Mareh 17, 1942, and in respect of the income for 1941, dated November 19, 1943.

O’Connor, J.:—The appellant appeals from assessments issued by the respondent for the years 1926 to 1929, both inclusive.