Cameron, J.—This is an appeal from assessments to income tax dated February 15, 1946, for the taxation years 1939 to 1943, inclusive. The appellant is a member of the legal firm of Smart and Biggar, and for each of the years in question had

CAMERON, J.:—This is an appeal by the executors of the will of the late Russel S. Smart, K.C., from assessment to income tax for the years 1939 to 1943, inclusive. Smart died on May 18, 1944, and in his lifetime had paid all income tax to which

Barlow, J.:—The appellants, the executors and beneficiaries of the estate of the late Arthur William Carr, appeal from the confirmation by the Treasurer of the Province of Ontario. of the statement submitted, pursuant to the Succession Duty Act,

O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C. (1927), chap. 97, from assessments from income tax for the taxation years 1939, 1940, 1941, 1942 and 1943. The appellant during these years carried on a general hotel

FRANK Ford, J.A.:—In proceedings under part XV (summary convictions) of the Criminal Code, R.S.C. 1927, ch. 36, fourteen charges of offences for violations of sec. 80, subsec. (1) and (2), of the Income War Tax Act,

Boyd McBride, J.:—The action here is a novel one. The main remedies sought in the statement of claim by plaintiff are an interlocutory and permanent injunction against the four defendants (who admittedly are employed in the service of His Majesty as officers

CLINTON J. Forp, J.:—Two informations have been laid by the Crown (Dominion) under the Income War Tax Act, R.S.C. 1927, ch. 97, and amendments thereto, and regulations made thereunder, against the applicant. One is that to evade payment

CAMERON, J.:—This is an appeal from an assessment under the Excess Profits Tax Act for the taxation year 1942. The appellant is a company incorporated under the Dominion Companies Act, with head office at Toronto, and carries

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,