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

MACLEAN J.:—This is an information to recover from Leon L. Plotkins, who carries on the business of manufacturing gasoline, kerosene, tractor fuels, and other petroleum products, under the firm name and style of Lion Refining Co. (hereafter to be referred to as

MACLEAN J.:—This is an appeal under the provisions of the Income War Tax Act from the decision of the Minister of National Revenue in respect of an assessment for income tax, in the sum of $2,272.54, levied against the appellant.

Davis J.:—The appellant in this action by way of Petition of Right seeks to recover from the Crown, in right of the Dominion, the sum of $268,338.32 paid by it to the Crown in settle- ment of a prior action brought by the Crown against the

MACLEAN, J.:—The suppliant is a company incorporated under the laws of the Province of Ontario, and at the material time carried on the business of a brewer at Walkerville, in the Province of Ontario. In October, 1927, the Crown filed an Information in