CAMERON, J.:—This is an appeal by the Minister from a decision of the Income Tax Appeal Board dated January 8, 1954, allowing the appeal of the respondent from an assessment made upon it for its 1949 taxation year. In computing its taxable income,

THORSON, P.:—In this action the Crown claims the sum of $30,616.33 from the defendant as special or dumping duty on the importation by it of certain goods from the United States during the period from September 1, 1948, to June 1, 1951.

CAMERON, J.:—This application, entitled in the Notice of Motion as above, is stated therein to be for an order

CAMERON, J.:—In re-assessing the appellant for the taxation year 1950, the respondent added to his declared income the sum of $13,630.86 as ‘‘Profit on sale of 9806-106th Street’’. An appeal to the Income Tax Appeal Board was dismissed on May 25, 1953,

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated October 8, 1953 (9 Tax A.B.C. 156), whereby the appellant’s appeal from an assessment dated November 22, 1952, in respect of the appellant’s taxation year ending January

CAMERON, J.:—This appeal involves questions arising out of an assessment made upon the appellant company in respect of its taxation year ending December 31, 1946. The substantial question is whether the appellant in computing its tax had the right on the particular facts of this case to apply the provisions of Section 8(6) of the Income War Tax Act relating to certain deductions from taxes and applicable in certain circumstances with respect to drilling and exploration costs incurred on oil wells which proved to be unproductive and were abandoned.

STEWART, J.:—On the 27th day of December, 1941, Harry Clifford Hatch entered into an agreement with The Toronto General Trust Corporation as trustees and Willisted Limited, whereby the last named corporation transferred to the trustee on the date of the agreement

KERWIN, C.J. (concurred in by Fauteux, J.) :—The respondent claims from the appellant, the Steel Company of Canada, Limited, a sales tax on the sale price of certain goods manufactured by the appellant in Montreal and delivered by it to Canada Steamship

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated May 18, 1954, whereby the appellant’s appeal from an assessment for the taxation year 1952 was dismissed.