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

THURLOW, J.:—This is an appeal by the executors under the will of Margaret Jane McCarter, deceased, from an assessment of succession duties made by the Minister of National Revenue on or about April 10, 1956, and confirmed by him on November 21, 1956,

THURLOW, J.:—This is an appeal by the executors of the estate of C. George McCullagh, deceased, against an assessment of income tax for the year 1955, by which income tax was levied on an amount of $34,005.71 which had been allowed pursuant to a

FOURNIER, J.:—This is an appeal from a decision of the Income Tax Appeal Board (18 Tax A.B.C. 421) dated February 13, 1958, allowing the respondent’s appeal from an assessment made and confirmed by the appellant in respect of the income tax assessment for

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated July 23, 1958 (20 Tax A.B.C. 41) dismissing the appellant’s appeal for its taxation years 1955 and 1956. The question raised involves the interpretation to be placed on

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board (17 Tax A.B.C. 60), dismissing an appeal by the appellant against an income tax assessment for the year 1951. The question to be determined is whether a sum of $10,000,