THORSON, P.:—The information exhibited herein shows that the defendant has over a period of years manufactured and sold certain articles known as friction disc sharpeners and that the plaintiff claims sales tax and penalties in the sum of $1,165.77 on the sales

RAND, J. (The Chief Justice concurs) :—This reference raises an important question of the right of the Minister of National Revenue to object to the production before a court of the income returns of a person charged in criminal. proceedings ; and since

POTTER, J.:—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated December 23, 1952, allowing an appeal from an assessment by the appellant dated January 18, 1951, whereby

POTTER, J.:—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated November 20, 1052, allowing an appeal from an assessment by the appellant dated January 10, 1952, whereby

POTTER, J.:—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board, dated November 6, 1953, and mailed on November 13, 1953, allowing an appeal from an assessment by the

Potter, J.:—This is an appeal by Beckford Lithographers Limited, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated the 19th day of February, 1953, and mailed on the 23rd day of February, 1953, dismissing an appeal from

POTTER, J.:—This is an appeal by The Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated March 26, 1953, and mailed March 31, 1953, allowing an appeal from an assessment by the appellant

POTTER, J.:—This is an appeal from a decision of the Minister of National Revenue under Section 38 of the Dominion Succession Duty Act, R.S.C. 1952, c. 89, whereby he, following a notice of appeal from his assessment of the amounts of

PoTTER, J.:—These are appeals from decisions of the Minister of National Revenue under Section 38 of the Dominion Succession Duty Act, R.S.C. 1952, c. 89, whereby he, following Notices of Appeal from his assessment of the amounts of duties

THORSON, P.:—The appellant appeals directly to this Court from its income tax assessments for the taxation years ending September 30, 1950, and September 30, 1951.