KEARNEY, J.:—I] s’agit ici d’un appel d’une décision de la Commission d’Appel de l’impôt sur le Revenu, 22 Tax A.B.C. 233, prononcée le 5 juin 1959, qui confirmait les cotisations fixées par l’intimé à $10,368.22 contre l’appelant pour les années d’imposition

KEARNEY, J.:—This is an appeal from a decision of the Minister of National Revenue, notice of which was given in conformity with Section 58 of the Income Tax Act to the appellant on January 28, 1959, whereby the Minister confirmed the

THURLOW, J.:—This is an appeal from a re-assessment of income tax made in 1957 in respect of the appellant’s income for the year 1952. Two questions are involved in the appeal, the first being that of whether a profit realized by the appellant in 1952 was income and the other being whether the reassessment was made within the limitation period of four years from the day of the original assessment provided by Section 46(4) of the Income Tax Act, R.S.C. 1952, c. 148, as amended by Statutes of Canada, 1956, c. 39, Section 11.