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

0 ‘CONNOR, J.:—This is an appeal from an assessment made under the Income War Tax Act, R.S.C. 1927, c. 97 as amended.

In 1927 see. 10 of this Act read:

THORSON, P.:—These appeals under the Income War Tax Act, R.S.C. 1927, c. 97, from assessments for the years 1938 and 1939 raise the question whether the appellant is liable to income tax on the income derived by his wife from certain

CAMERON, J.:—This is an appeal by the appellant, Alberta Pacific Consolidated Oils Ltd., in respect of the assessment for income tax for the year 1940. A return was made on April 17th, 1941, and notice of assessment was given by the-Income Tax Department

THOTSON, P.: In this appeal the appellant, who is legislative counsel for the Province of Manitoba and Deputy Superintendent of Insurance, and also insurance counsel, contends that the income tax assessment levied against him for the year 1943 is erroneous in