DUMOULIN, J.:—Le Ministre du Revenu national défère à cette Cour une décision de la Commission d’appel de l’impôt, date du 15 décembre 1959 (24 Tax A.B.C. 161), qui main- tenait un pourvoi relatif à la cotisation de Charles-Auguste Bégin, de la cité de

DUMOULIN, J.:—

Exposé des faits.

KEARNEY, J.:—This case concerns an appeal from a decision of the Tax Appeal Board, 26 Tax A.B.C. 150, delivered on March 3, 1961 which affirmed three assessments levied by the respondent in respect of the appellant’s income tax for the taxation years

THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1959. In its income tax return for its taxation year ending July 31, 1959, the appellant had deducted from what was otherwise its taxable income for the year the sum of

WOO’I‘TON, J.:—This was an appeal by way of stated case. The stated case reads as follows:

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated September 25, 1957, 18 Tax A.B.C. 43, dismissing the appellant’s appeals from re-assessments dated May 13, 1955, for the taxation years 1949 to 1953, both inclusive. In

THorson, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 545 v. M.N.R. (1958), 20 Tax A.B.C. 31, dated July 17, 1958, allowing the respondent’s appeals against her income tax assessments

MCLENNAN, J.:—This is an appeal under the provisions of Section 34 of The Succession Duty Act, R.S.O. 1960, c. 386. The appellant National Trust Company Limited is a trustee of the will of the deceased who died in 1942. The

Porter, C.J.O.:—This is an appeal by the appellant Bank from the judgment of the Honourable Mr. Justice Morand dismissing the appellant’s claim for a declaration.

Morand, J.:—This application arises by way of an application for an opinion of the Court upon the question raised in a special case concurred in by the parties pursuant to Rule 126 of the Consolidated Rules of Practice and deals