ARCHIBALD, J.:—The appellant, Alloy Metal Sales Limited, was incorporated on December 27, 1940, to become the organization for the distribution of certain products of the International Nickel Company of Canada, Limited. Prior to that date, the International Nickel Company

SIDNEY SMITH, D.J.:—The Company appeals from assessments for income tax covering several years, and also from assessments for excess profits tax which do not cover quite the same period. But since all the assessments seem to be governed by the same principles,

0 ’Halloran, J. A.:— This appeal raises a high constitutional question. It turns on the power of the Minister in charge of the Income Tax Department (who is not a party to the litigation) to refuse on his own sole decision, to produce at the trial

THORSON, P.:—The appellant herein, which was incorporated on November 9, 1938, as Jason Mines Limited by Letters Patent under the Ontario Companies Act and had its name changed on July 8, 1948, to New Jason Mines Limited by Supplementary

SIDNEY SMITH, D.J.:—This appeal is brought from a judgment of the Income Tax Appeal Board sustaining the appellant’s income tax assessments for the years 1947 and 1948. Only the former year need be dealt with as the same principles apply to both.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated October 17, 1950 (3 Tax A.B.C. 8). By consent, I heard this appeal and similar appeals in four other cases at the same time.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated October 17, 1950 (3 Tax A.B.C. 14). By consent, I heard this appeal and similar appeals in four other cases at the same time.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated December 4, 1950. By consent I heard this appeal and similar appeals in four other cases at the same time. In the other cases

CAMERON, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated February 4, 1953, whereby the appellant’s appeals in respect of income tax assessments made upon him for the taxation years 1946, 1947, 1948 and 1949, were dismissed.

CAMERON, J.:—In this matter the appellant appeals from an assessment to income tax dated September 25, 1951, in respect of the taxation year 1949. There is no dispute whatever as to the facts, all of which have been agreed to by the parties and