THE CHIEF Justice (Taschereau and Fauteux, JJ., concurring) :—This is an appeal from a decision of the Exchequer Court dismissing an appeal from an assessment by the Minister of National Revenue of succession duty in respect of alleged successions arising on

MAYBANK, J.:—In April, 1952, probably on the 7th of that month, the Canadian Minister of Finance brought down his annual budget in the House of Commons and by one of the declarations then made by him the excise tax upon the processing of furs

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, 10 Tax A.B.C. 311, dated April 1, 1904, dismissing the appellant’s appeal from its income tax assessment for the year 1947.

HYNDMAN, D.J.:—This is an information of Frederick Percy Varcoe, one of Her Majesty’s counsel, and Her Majesty’s Deputy Attorney General, on behalf of Her Majesty.

ANGLIN, A.M.:—This is an action brought by the plaintiff to enforce the security created by a certain mortgage of lands, which mortgage is held by the plaintiff and was made by the defendant Leroy S. Harron (hereinafter called Harron). Harron is the owner

HYNDMAN, J. (orally) :—Of course, I could write a long Judgment in this case but I do not think it necessary to do so.

THE Chief JUSTICE (Taschereau and Fauteux, JJ., concurring) :—The Income Tax Appeal Board and the Exchequer Court have found that the sum of $4,000 was properly deductible by the respondent from his income tax for the taxation year 1950, within the provisions

FOURNIER, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated April 4, 1953, dismissing the appellant’s appeal from the income tax assessments levied against it for the taxation years 1947, 1948 and 1949, whereby it was sought to hold

RAND, J. (concurred in by Taschereau and Cartwright, JJ.) :— This appeal hinges on a narrow question of fact : was the payment from time to time of 5% of the invoice price to an importer of goods into this country from the United States a

THE CHIEF JUSTICE :—This is an appeal by the Minister of National Revenue from a judgment of the Exchequer Court affirming a decision of the Income Tax Appeal Board. Section 95A(1) of The 1948 Income Tax Act, ce. 52, enacted