JUREMENT :—La défenderesse, s’autorisant des dispositions de de l’article 700, C.M., par règlement no 258, entré en vigeur le premier mai 1933, a imposé certains droits annuels, sous forme de licences, pour l’exercice des commerces et métiers, etc., dans les limites

Lor Macmillan:—The respondent, Mrs. Spooner, in the year 1927 received a sum of $9,570.41 in circumstances set out in

NEWCOMBE, J.:—This is a tax appeal, depending upon the meaning and application of the Income War Tax Act, c. 28 of 1917, as amended.

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1927, on her income received from the Vulcan Oils Ltd., in the

SMITH, J.:—On April 27, 1929, the appellant made a return of his income for the year ending December 31, 1928, which return contained the following entry under Clause 6:

‘‘Income from Dividends ***

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, R.S.C. 1927, c. 97, from the assessment of the appellant, for the year 1928, on that part of his income which he received from the

Durr, C.J.C. (delivering the judgment of the Court orally) :— This appeal arises out of a controversy concerning the assessment of the appellants to income tax in respect of a sum of $77,000 which, the Crown alleges, was a profit ‘‘of’’ the appellants

Macdonald, C.J.B.C.:—I think this is a very clear case of an attempt to tax something which was not income. The family was composed of several members who were attempting to straighten out their affairs and they were not clear about how the property

ANGERS, J.:—It being admitted or established by the evidence that the appellant was a shareholder of the company, that she received in 1929 the sum of $5,439.91 forming the subject of. the present appeal and that this sum represented her share of interest

Lor Tomlin:—The appellant, who is, and at all material times has been, resident in Canada is the sole surviving executor and trustee of the will of Duncan McMartin, who died: on May 2, 1914, domiciled in the Province of Quebec.