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, upon the sround of the respondent’s refusal to allow a

MACDONALD, C. J.B.C.:—The Hastings St. Properties Ltd. was incorporated with objects inter alia to buy and sell land. There were only five shareholders and the paid-up capital of the company was the sum of $5. Their principal transaction was the

Lamont, J.:—This in an appeal by the Minister of National Revenue from the judgment of Mr. Justice Audette, in which he held that the respondent corporation was not liable to pay a tax, under the Income War Tax Act (now R.S.C.

AUDETTE, J.:—This is an appeal, under the provisions of the Income War Tax Act, 1917, and amendments thereto, from the appellant’s assessments of the year 1925 at the sum of $154,143 and for the year 1926 at the sum of

MACLEAN, P.:—The appellant company, during the year 1921 and thereafter, carried on its business as a manufacturer and dealer in lumber products in the city of Vancouver, B.C. In the month of March, 1923, the appellant was insured for the period of one

AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the appellant’s assessment, for the year ending 3lst December, 1926. This assessment. was made in respect of a

DUFF, J.:—The appellant company is incorporated under the. Agricultural Associations Act of the Province of British Columbia. The Association has share capital. Persons may be admitted to membership, who are resident of the Fraser Valley, west of

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 appellant company’s fiscal year ending 3lst December,

HAULTAIN, C.J.S.:—The plaintiffs, during each of the years 1925 and 1926, carried on business as lumber manufacturers within the defendant municipality.

HAULTAIN, C.J.S.:—I agree with my brother Martin that the plaintiff is not entitled to the repayment of the amount of $241, which was paid at the request of Turnbull & Barnum on account of the 1923 and 1924 taxes.