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

MACLEAN, J.—This is an appeal from a decision of the Minister of National Revenue disallowing as a deduction the sum of $4,206.40 claimed by the appellant, in respect of its income tax assessment, for the fiscal year ended October 31, 1933. The appeal,

Robertson C.J.O.:—This appeal and twenty-eight other appeals more or less similar in character, come by way of special case stated by His Honour Judge Barton, a Judge of the County Court of the County of York, under s. 85 of the Assessment

KERWIN, J.:—Section 119 of the Special War Revenue Act, R.S.C. 1927, ce. 179 enacts as follows: ‘‘ Everyone liable under this Act to pay to His Majesty any of the taxes hereby imposed, or to collect the same on His Majesty’s behalf, who collects,