FOURNIER, J.:—Dans cette affaire, il s’agit d’un appel d’une décision du Ministre du Revenu national confirmant une cotisation pour fins de droits successoreaux par laquelle le produit total d’une police d’assurance-dotation émise sur la vie de Lucien Frégeau fut ajouté

CAMERON, J.:—This is a Petition of Right filed on October 7, 1954, in which the supplant seeks to recover the sum of $66,411.31 (and interest thereon), said to be an “over-payment” of income taxes in respect of its taxation year ending on August 31,

KERWIN, C.J.C. (Locke, Cartwright and Nolan, JJ., concur) :— The following question was submitted to a Judge of the Supreme Court of Ontario for his advice and opinion :

RAND, J.:—The question here is between a life tenant and a remainderman whose interests are in shares of the capital stock of a company incorporated under the Ontario Companies Act. The dispute arises through the fact that at the death of the

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board ((1953), 9 Tax A.B.C. 358), dated December 16, 1953, allowing the respondent’s appeal against his income tax assessment for 1949, which included in his taxable income the amount

FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated May 6, 1953 (No. 96 v. M.N.R.,

DUMOULIN, J.:—Cette cause fut entendue à Chicoutimi le 7 Septembre 1956.

HYNDMAN, D.J.:—This is an appeal from the judgment of the learned chairman of the Income Tax Appeal Board.

HYNDMAN, D.J.:—This is an appeal from an assessment for succession duties made by the Minister of National Revenue dated August 27, 1953. The amount of the duty charged is not in dispute. The only question is as to the liability of the estate to

DUMOULIN, J.:—This is an appeal by McMahon and Burns Limited, of Vancouver, B.C., an investment dealer and stockbroker firm, from a decision of the Income Tax Appeal Board, dated August 9, 1954 (11 Tax A.B.C. 140), dismissing appellant’s appeal from a previous