Lord Romer:—This is an appeal by the Minister of National Revenue from a judgment of the Supreme Court of Canada dated December 19, 1938 (sub nom. Birtwistle Trust v. Minister of National Revenue, ante p. 363, reversing

Davis, J.—On the 27th day of May, 1918, Peter Birtwistle, of the city of London, in the province of Ontario, made a deed of settlement of certain real and personal properties to The Trusts & Guarantee Company, Limited, of the city of Toronto, in

MACLEAN, J.:—This is an appeal from the decision of the Minister of National Revenue affirming the assessment, under the Income War Tax Act, of certain income received and accumulated under and subject to the terms of an indenture, dated May 27, 1918, and

Duff C.J.C.:—The charging section is section 9. There is no question that the appellant falls within one or more of the classes of persons to whom this section applies and the appeal really turns upon the question whether the payments which have been

MACLEAN J.A.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment for income tax levied against the appellant under the Income War Tax Act, for the 1934 taxation period. The pleadings and a Statement of Admitted

ANGERS, J.:—This is an appeal from an assessment by the Commissioner of Income Tax dated the 30th of October, 1936, affirmed by the Minister of National Revenue on July 26, 1937, under sections 58 and following of the Income War Tax

Lor ATKIN :—This is an appeal from the Supreme Court of Canada [ante, p. 327] who dismissed an appeal from the President of the Exchequer Court [ante, p. 322] on a claim by the Crown for sales tax on transactions by the

APPEAL by the defendant from the judgment of the Exchequer Court of Canada, Maclean J., President of the Court ante p. 322, holding the appellant liable for a balance of sales tax on rice and bags sold between the month of October, 1933 and

MACLEAN, J.:—This is an action to recover from the defendant Canada Rice Mills Ltd. (to be referred to hereafter as ‘‘ Rice Mills’’), as sales tax, under the provisions of The Special War Revenue Act, the sum of $9,741.55, which with penalty interest

Durr, C.J.C.:—The question presented by this appeal is by no means free from difficulty, which it is perhaps needless to observe in view of the differences of judicial opinion to which it has given rise. After fully considering the questions involved, I