BOND, ACTING C.J.:—The plaintiff seeks to have declared ultra vires a tax for the year 1943 so far as it purports to impose a business tax in respect of its ownership and use of part of its plant and equipment, namely, poles, wires,

MacDonald, J.A.:—This is an appeal by way of stated case from the decision of the Saskatchewan Assessment Commission which held that the appellant, hereinafter called " ‘ the com- pany,‘‘ is liable to assessment for the year 1944 as carrying on business

ARRETS :—Attendu que mettant en cause les Commissaires nommés et désignés pour le diocèse de Montréal, sous l’empire de la Loi des paroisses et des fabriques (S.R.Q. 1925, ch. 197; S.R.Q. 1941, ch. 308), les appelantes ont intenté aux intimés l’action en

KERWIN J.:—This is an appeal by Aluminum Company of Canada, Limited, from the Court of Appeal for Ontario [[1944] C.T.C. 1] in an assessment dispute between the company and the City of Toronto. The appellant is incorporated by letters patent issued under

ROBERTSON C.J.0.:—This is an appeal upon a stated case, pursuant to s. 85 of The Assessment Act, from the judgment of Judge Grosch, of the County Court of the County of Kent, dismissing an appeal from the Court of Revision of the City of

DENNISTOUN, J.A. (dissenting) :—This is an appeal from a judgment of Major, J., in the Court of King’s Bench [1943] 3 W.W.R. 305. The City of Winnipeg is the appellant. A ease has been stated by the Board of Revision on the application

THORSON, J :—The issue in this appeal is whether a Dominion Government subsidy paid under the authority of the Dry Docks Subsidies Act, 1910, as amended, constitutes taxable income to the appellant under the Income War Tax Act.

MACF'ARLANE, J.—This is a Motion for a Writ of Certiorari to remove into this Court the decision of the Board of Referees, appointed by the Minister of National Revenue, pursuant to the provisions of the Excess Profits Tax Act, 1940, being Chapter 32

THORSON, J.:—The appellant acted as agent or correspondent for certain underwriting members of Lloyd’s of London, England, in the writing of Workmen’s Compensation, Employer’s Liability and Occupational Disease insurance, under an annual memorandum of authorization by which the

Rand J. (Concurred in by Taschereau, J.) :—This is an appeal from the Exchequer Court [[1943] C.T.C. 281] which upheld a ruling by the Minister of National Revenue that a payment of $1,500. received by the appellant during the year 1940 was not