Potter, J.:—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a décision of the Income Tax Appeal Board dated the 22nd day of January, 1952, allowing an appeal from an assessment by the appellant dated the 14th

CAMERON, J.:—This is an Information exhibited by the Deputy Attorney General of Canada in which the Crown claims payment of excise tax from the defendant under the provisions of Section 80A of the Excise Tax Act, R.S.C. 1927, c. 179, as

THORSON, P.:—The appellant herein appeals against the decision of the Income Tax Appeal Board, dated November 5, 1952, to the extent that it dismissed its appeals against its income tax assessments for 1946, 1947 and 1948 and appeals directly to this Court

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated March 28, 1952 (6 Tax A.B.C. 242), allowing the appeal of the respondent from an assessment to income tax for the taxation year

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nomine No. 19 v. M.N.R. (1951), 4 Tax A.B.C. 335, dated July 9, 1951, allowing the respondent’s appeal from his income tax assessment

Fournier, J.:—This is an appeal from the decision of the Income Tax Appeal Board, dated August 26, 1953, dismissing the appellant’s appeal from his income tax assessment for 1950, whereby the Minister reduced the amount of the capital cost allowance claimed by

FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board of July 11, 1952, dismissing the appellant’s appeal from his income tax assessment for 1946, whereby a certain amount which he had received from Fine Silk Limited, a

MONTPETIT, J.:—Attendu que les requérants, dans leur pétition de droit qui a été dûment reçue le 26 mai 1951, sous le seing du lieutenant-gouverneur de la province de Québec, demandent à la Cour de recommander et d’ordonner à Sa Majesté le Roi et

Potter, J.:—This is a proceeding by way of Information within Section 30 of the Exchequer Court Act, chapter 34 of the R.S.C. 1927, as amended, now Section 29 of chapter 98 of the R.S.C. 1952, brought in accordance with the provisions

KERWIN, J.:—In this appeal nothing turns upon the credibility of the appellant but having read the record since the argument, I am of opinion that the trial Judge came to the right conclusion. The principle to be applied is well settled and its application