Harvey, C.J.A. (dissenting) :—This is an appeal by both parties from the judgment of Ewing, J., reported. ante, p. 241, each being dissatisfied in part with the judgment. The income in question was derived from dividends of a company in the

EWING, J.:—In this action, the plaintiff claims a declaration that the plaintiff is not liable to pay income tax with respect to certain dividends earned and declared in the state of Washington outside the province of Alberta and further, if The

TURGEON, C.J.S. :—For several years before May 1, 1937, the town of Indian Head, like other towns, was governed by ch. 104 of the Revised Statutes of Saskatchewan, 1930, known as The Town Act. Sees. 462, 468 and 464 of this statute

MACLEAN, J.:—The suppliant here is a wholesale dealer in fruits and vegetables, carrying on business at Toronto, Ontario, and was an importer of such products from the United States at the time material here. It seeks by this petition of right to recover

MACLEAN, J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied under the Income War Tax Act, for the 1936 taxation period, against the appellant, formerly Chairman of the

CLARKE, J.A.:—This is a reference to the Appellate Division of this Court for hearing and determination pursuant to s: 2 of the Constitutional Questions Act, R.S.A. 1922, c. 89, of the question of the constitutional validity of the said Act, or of any

MCQUARRIE, J.A.:—I agree that the appeal should be allowed.

MurpHy, J.:—The railway belt lands were reconveyed by the Dominion to the province of British Columbia under an agreement embodied in statutes passed by the province, the Dominion and the Imperial Parliament. The transfer became effective on August 1, 1980. On

MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue, affirming an assessment for income tax levied against W. R. Wilson, the appellant, for the 1932 taxation period. The appellant died in 1987 and the appeal is carried on

MACLEAN, J.—These appeals from the decision of the Minister of National Revenue affirming assessments for income tax levied against the appellants, for the year 1934, were heard together, but evidence was heard in the case of the appellant Snyder only. Paragraphs