MACLEAN J :—This is an appeal from the decision of the Minister of National Revenue affirming an assessment made by the Commissioner of Income Tax against the appellant, Sterling Royalties Limited, for income tax, for the fiscal year ended May 31, 1934.

Maclean J.:—This is an appeal from a decision of the Minister of National Revenue (hereafter called "‘the Minister'') affirming an assessment for the income tax made by the Commissioner of Income Tax (hereafter called "‘the Commissioner”) against the National Petroleum

Maclean J.:—This is an appeal from a decision of the Minister of National Revenue (hereafter called "‘the Minister”) affirming an assessment made by the Commissioner of Income Tax upon the appellant, Highwood-Sarcee Oils Ltd., in respect of income tax for the

KERWIN, J. (concurred in by Rinfret, Hudson and Taschereau, JJ.) :—The respondent, who is domiciled and resident in Ontario, duly filed an income tax return for the year ending December 31st, 1937, and remitted the tax payable on the basis of that return.

LAJOIE, J.:—Vous avez plaidé coupable à deux accusations: l’une, portée contre vous personnellement, et l’autre, contre Standish Hall Hotel, dont vous êtes aussi le propriétaire ; et ces accusations portent que, depuis plusieurs années, vous avez fait de fausses

MACLEAN J.:—This is an Information exhibited by the Attorney-General of Canada seeking recovery from the Toronto General Trusts Corporation of the tax imposed by s. 9B sub-s. 2 (b) of the Income War Tax Act in respect of certain

MACLEAN J.:—This is an appeal from a decision of the Minister of National Revenue (hereafter called "‘the Minister’’) affirming assessments for income tax levied against Kellogg Company of Canada, Limited (hereafter called ‘"Kellogg”), for the fiscal years ending December

MACLEAN, J.:—This proceeding is one to recover from the defendant the sum of $849.31, for the consumption or sales tax imposed under the provision of the Special War Revenue Act, and for certain statutory penalties. The particulars of the claim for the

KERWIN J.: (concurred in by Rinfret and Hudson, JJ.) This is an appeal by His Majesty the King from a decision of the Exchequer Court dismissing an information exhibited by the Attorney General of Canada against Noxzema Chemical Company of Canada, Limited.

The CHIEF Justice:—The material facts may be stated in the words of the factum of the appellant company, as follows :—