FOURNIER, J.:—Dans cette cause il s’agit d’un appel de la décision rendue le 27 septembre 1957 par la Commission d’Appel de l’impôt sur le Revenu au sujet des cotisations du revenu de l’appelant pour les années d’imposition 1946 et 1947. Le Ministre du

Fournier, J.:—In this case the appellant appeals from the income tax assessments of the Minister of National Revenue bearing dates March 7, 1957 and March 5, 1958 respectively, whereby a tax in the amount of $34,308.99 was levied in respect of the

FOURNIER, J.:—In this case the Minister of National Revenue in his assessment of the income tax of Aluminium Union Limited for the taxation year 1952 included as taxable income the sum of $172,927 on the ground that it was profit on settlement of prewar

DUMOULIN, J.:—Le ministre intimé ayant ajouté une somme de $13,192.32 au revenu déclaré par le notaire Georges Laurin pour l’année d’imposition 1949, celui-ci, excipant de cette surcharge, en contesta le bien-fondé devant la Commission d’Appel de l’Impôt.

KEARNEY, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board (16 T.A.B.C. 252) rendered on January 9, 1957, in respect of a re-assessment of taxable income for the taxation year 1953 made by the appellant-respondent

FOURNIER, J.:—This is an appeal from the income tax assessment for the taxation year 1955 of Rolland Paper Company Limited of the City of Montreal, in the Province of Quebec, dated April 26, 1957, wherein the Minister of National Revenue disallowed the

THURLOW, J.:—These are appeals from re-assessments made on August 7, 1957, of income tax for the years 1944 to 1953 inclusive, in respect of the appellant’s income. For each of the years in question, the appellant failed to report the whole of its

THURLOW, J.:—This is an appeal from an assessment of income tax in respect of the appellant’s income for 1956. In making the assessment, the Minister included in the computation of income an amount of $3,182,936.93 which the appellant received in the year

CAMERON, J.:—This is an appeal from a re-assessment dated April 15, 1958, and made upon the appellant in respect of its taxation year ending March 31, 1955. By that re-assessment, the respondent added to the declared income of the appellant the sum of

TASCHEREAU, J.:—Edgar Maurice Smith, décédé à Montréal le 4 septembre 1938, a par les termes de son testament fait certains legs particuliers, et par la clause 9 dudit testament, il a donné et légué