JUDSON, J.:—The Industrial Development Bank is the holder of a chattel mortgage from the defendant company. The chattel mortgage also contains a floating charge on all the assets and undertaking of the company, both present and future. The floating charge is in

CAMERON, J.:—These appeals have to do with assessments to income tax made upon the appellant for the taxation years, 1944 and 1945. The appellant is a chartered accountant, a partner in a large accounting firm in Montreal which he joined in 1945, having

GALE, J.:—After reading, and in most instances rereading, all the cases cited, and many others, I have come to the conclusion that the questions presented to the Court in this matter ought to be answered in such a way as to indicate that the sums.-received

CAMERON, J.:—This appeal by the taxpayer from a decision of the Income Tax Appeal Board dated October 16, 1951 (5 Tax A.B.C. 114), dismissing his appeal from an assessment made upon him for the taxation year 1949, came on for hearing this morning.

ARCHIBALD, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated the 15th day of May, 1952, in which decision the said Income Tax Appeal Board dismissed an appeal by the said Dominion Taxicab Association from the decision of

ORAL JUDGMENT

JUDSON, J.:—The first question is whether succession duty is payable on a residential property. The Department asserts the right to tax it as a dutiable disposition and values it at the date of death at $43,000. Mr. and Mrs. Hommei first rented the property

ARCHIBALD, J.:—Her Majesty the Queen, as plaintiff, claims payment from the defendant for the period March 31, 1943, to March 22, 1949, for sales tax claimed pursuant to Sections 140 and 142, subsections 1, 2 and 3 of The Excise Tax

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax