THORSON, P.:—These appeals from the appellant’s income tax and excess profits tax assessments for 1945, 1946, 1947 and 1948 turn on the meaning of the word " 4 losses” in Section 5(p) of the Income War Tax Act, R.S.C. 1927, c.

THORSON, P.:—This is an appeal from the appellant’s income and excess profits tax assessment for 1945. The issue in the appeal is whether the appellant sustained a loss in 1946 within the meaning of Section 5(p) of the Income War Tax

CAMERON, J.:—In 1946, the appellant company sold a large number of shares of Dominion Malting Company, realizing a substantial profit thereon. The respondent assessed the appellant under the Excess Profits Tax Act, Statutes of Canada, 1940, e.

ARCHIBALD, J.:—This is an appeal by Sutton Lumber and Trading Company Limited from an assessment for excess profits tax for the year 1946, confirmed by the Minister of National Revenue. In the Statement of Claim, as well as in the “ * Opening

THORSON, P.:—This was an appeal against the appellant’s income tax and excess profits tax assessment for 1944 of which notice was given to it on March 1, 1947. On the assessment the Minister disallowed part of the appellant’s claim for depreciation and

Locke, J.:—The question to be determined in the present matter is whether certain profits realized by the appellant in the taxation years 1946, 1947 and 1948 were income, within the meaning of that term as defined by subsection 1 of Section 3 of the

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated August 27, 1951 (4 Tax A.B.C. 397) which allowed the appeal of the respondent from its assessment to income tax for its fiscal

ARCHIBALD, J.:—This appeal is against an assessment for both income tax and excess profits tax made with respect to the taxable income for the period ending April 30, 1944, and confirmed by the Minister of National Revenue.

ARCHIBALD, J.:—The appellant was assessed for income and excess profits tax for the year 1945 and appealed from said assessment, which said appeal was disallowed by the Minister and the appellant duly served and filed his notice of dissastis- faction from the

CAMERON, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated January 9, 1951, whereby the appellants’ appeals to that Board from assessments to income taxes for the years 1946, 1947 and 1948 were disallowed.