CAMERON, J.:—This is an appeal from a reassessment dated March 8, 1955, made upon the appellant in respect of his income for the year 1953. In that reassessment the respondent added to the appellant’s declared income the sum of $63,353,78, representing the

CAMERON, J.:—This is an appeal from a reassessment dated March 8, 1955, made upon the appellant in respect of her income for the year 1953. In that reassessment the respondent had added to the declared income of the appellant the sum of $63,353.77,

Fournier, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board dated February 15, 1954, allowing only in part the appellant ‘s appeal against its tax assessment for 1951.

RAND, J.:—The appellant company deals in large scale manufacture of wearng apparel in the course of which quantities of cloth are purchased in lots from Great Britain. Its ordinary practice, prior to January 1948, was to pay for each lot according to the terms of the invoice by an individual purchase of sterling at the rate of exchange then prevailing. In that month the officers of the company, foreseeing the likelihood of a devaluation of sterling, made preparations to avail themselves of the benefit of that happening should it eventuate.

KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board (1955), 12 Tax A.B.C. 230, dated February 4, 1955, dismissing an appeal by the taxpayer from a reassessment applicable to its taxation for the year ending June 30, 1951.

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 12 Tax A.B.C. 394, dismissing the appeal of the appellant from an assessment of income tax for the year 1952, whereby the appellant was assessed in respect of a sum

CAMERON, J.:—This is an appeal from assessments to income tax made upon the appellant company for each of the fiscal years ending December 31, 1950, 1951 and 1952. The appeal raises the question as to the deductibility of certain expenses incurred by the appellant in carrying out a timber survey on properties over which it had cutting rights and the preparation of a Forest Management Plan.

THURLOW, J.:—This is an appeal by the administratrix of the estate of Ambrose D. O’Brien, deceased, from an assessment of succession duties made on or about January 18, 1955, in respect of successions to property of the said deceased. The deceased died on

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated March 23, 1955, which dismissed the appellant’s appeals from assessments made upon him for the years 1949 to 1952, both inclusive. It raises a question as to the liability of the appellant to pay income tax on the profits realized in those years on certain mortgages (including therein a small number of agreements for sale) which he had purchased at a discount. In each of the years, several of the mortgages were paid off, the appellant receiving the principal amount thereof in full.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from two decisions of the Income Tax Appeal Board dated February 10, 1955, which allowed the respondent’s appeals from assessments for the years 1946 and 1947. In his assessment for the year 1946, the Minister had added to the respondent’s declared income certain profits received by the latter in that year in respect of the sale of pipe and the sale of salt rights. Similarly, in 1947 there was added to his declared income a further amount of profit received from the sale of salt rights.