HENDERSON J. A.:—This is an appeal upon a case stated by His Honour, Judge Macdonell, County Judge of the County of York, dated May 21, 1942, in the following terms:

LAJOIE, J.:—Il s’agit d’une plainte basée sur l’article 80 de la Loi de l’Impôt de Guerre sur le Revenu, chapitre 97 S.R.C. 1927 et ses amendements, mais qui en vertu de l’article 82 de la même loi ne peut être portée sans une autorisation du Ministre

LAJOIE J.:—En sa qualité d’officier de la Division de l’Impôt sur le Revenu, Département du Revenu National, S. E. Bernier, après avoir été dûment autorisé par le Ministre du Revenu à porter une plainte en vertu de la section 82 de la Loi de l’Impôt

MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue (hereafter called ‘‘the Minister'') affirming an assessment levied against the appellant company for the income tax for the calendar years 1936 and 1937. The only issue involved

MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied against the appellant, by the Commissioner of Income Tax (hereafter referred to as ‘‘the Commissioner’’), for the calendar year 1938.

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