THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nomine No. 556 v. M.N.R. (1958), 20 Tax A.B.C. 77, dated August 6, 1958, dismissing the appellant’s appeal against his income tax

GROSCH, J.:—F our separate informations were laid against the respondent Jaques for alleged violation of the provisions of Section 120(1) (a) of the Income Tax Act, reading as follows:

T. O’B. Gore-Hickman:—There are four charges against the accused Joseph Machacek all of the same nature, and being heard and dealt with under the provisions of Part XXIV of the Criminal Code, and this being so I think that the charges might

THE CHIEF Justice:—This is an appeal by Robert B. Curran against the judgment of the Exchequer Court affirming the judgment of the Income Tax Appeal Board, which had dismissed his appeal to it from a re-assessment made under the provisions of the Income Tax Act of the appellant’s income for the taxation year 1951. The re-assessment thus confirmed was with reference to the sum of $250,000 received by the appellant in that year.

THORSON, P.:—This is an appeal against the appellant’s income tax assessment for the taxation year ending January 31, 1953.

CAMERON, J.:—This is an appeal by the Royal Trust Company, Executor of the estate of Amy Katherine McDonald, late of the city of Calgary, from an assessment made under the Dominion Succession Duty Act, R.S.C. 1952, c. 89, and dated April 30, 1957. Mrs. McDonald died testate on September 20, 1956, and by her last will and testament, dated August 14, 1947, appointed the Royal Trust Company as her ‘‘Trustee’’, and probate of the said will w r as duly granted to the appellant by the District Court of the District of Southern Alberta on January 11, 1957.

‘THURLOW, J.:—These are appeals against assessments of income tax for the years 1952, 1953, 1954, and 1955, the issue in each appeal being the liability of the appellant for tax in respect of an amount which the Minister, in making the assessment, added

CAMERON, J.:—By a re-assessment dated August 6, 1957, the respondent added to the declared income of the appellant for its taxation year ending December 31, 1952, the sum of $431,072.68, described as Foreign exchange profit on notes payable’’, and an appeal is

DUMOULIN, J.:—This is an appeal from the income tax assessment, dated July 22, 1958, for the taxation year 1957, of Glenora Securities Inc., of Montreal, Province of Quebec, levying for the above fiscal year, a tax in the sum of $10,382.18.

Glenora Securities Inc., a limited company, with an office in the City of Montreal, was resident in Canada throughout the whole of its taxation year 1997.

The instant appeal was argued in law, both parties having submitted an Agreed Statement of Facts and filed elaborate factums.

THURLOW, J.:—This is an appeal by the Minister of National Revenue from a judgment of the Income Tax Appeal Board dated November 22, 1957 (18 Tax A.B.C. 208), allowing an appeal by William Robert Grieve against income tax re-assessments for the years 1953