FULLERTON, J.A.:—Sec. 1142 of the Criminal Code, R.S.C. 1906, c. 146, as amended by 1907 (Can.), ec. 8, sec. 2, provides that: "‘In the case of any offence punishable on summary conviction, if no time is specially limited for making any complaint, or

This is an information exhibited by the Attorney General of Canada whereby it is sought, inter alia, to recover against the defendant company, the sum of $16,599.69, together with statutory interest thereon, as representing the amount of the

FULLERTON, J.A.:—Upon the hearing of an information for failing to make a return under the Income War Tax Act, 1917 (Can.), c. 28, as amended by 1920 (Can.), ec. 49, the defendant swore that he had made a return and the

AUDETTE, J.:—This is an appeal under the provisions of secs. 15 et seq. of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant’s income for the year ending 3lst December,

Viscount Haldane:—This is an appeal from a judgment of the Supreme Court of Canada, ante, page 244, which had reversed the judgment of the Exchequer Court. The decision of the Exchequer Court, ante, page 240, which was that of Audette,

MiGNAULT, J. :—This is an appeal from a judement of Mr. Justice Audette in the Exchequer Court on a stated case which he directed the parties to submit on ‘‘the questions of law arising upon the facts as stated in the pleadings’’. The appellant,

AUDETTE, J.:—This is an appeal,—under the provisions of secs. lo et seq. of The Income War Tax Act, 1917, and the amendments thereto—from the assessment, for the year ending dlst December, 1920, of that part

The CHIEF JuSTICE:—By sec. 8 of the Income War Tax Act, 1917, as enacted in 1920 (10-11 Geo. V, c. 49, sec. 11), the duty is imposed upon any person who has not made a return, or a complete return as directed by

BECK, J.A.:—This is a stated case—stated by Sanders, Police Magistrate.

AUDETTE, J.:—This is an appeal, under the provisions of secs. 15 et seq of The Income War Tax Act, 1917, and amendments thereto, from the assessment, for the year ending 3lst December, 1920, of that part of