Ritchie, D. J.:—The appellant, since 1949, a barrister and solicitor of the Supreme Court of British Columbia, has appealed from a re-assessment made under the Income Tax Act, R.S.C. 1952, ce. 148. The re-assessment added $9,500 to the taxable

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, dated October 4, 1957, allowing the respondent’s appeal against its income tax assessments for 1952, 1953, and 1954.

RINFRET, J.:—Je n’ai aucune querelle avec les arguments présentés par les procureurs de l’intimé à l’effet que, pour interpréter un statut quelconque, pour en découvrir la signification, il faille s’en tenir au texte et que, si celui-ci n’offre aucune ambiguité, l’on

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated April 2, 1958, which affirmed a re-assessment, in respect of the appellant’s income tax assessment for taxation years 1949 to 1954, inclusive.

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated July 2, 1959, 22 Tax A.B.C. 260, in respect of the income tax assessment for taxation year 1953, of Golden Arrow Sprayers Ltd., a company having its head office

THURLOW, J.:—This is an appeal from a judgment of the Income Tax Appeal Board, 23 Tax A.B.C. 114, by which the appellant’s appeal from a re-assessment of income tax for the year 1951 was dismissed. In making the re-assessment, the Minister included in

THURLOW, J.:—These are appeals from a judgment of the Income Tax Appeal Board, allowing in part appeals from assessments of income tax and penalties in respect of the taxation years 1950, 1951, and 1952. The matters in issue are, first, the right of

DUMOULIN, J.:—This is an appeal from a decision of the Ineome Tax Appeal Board, dated April 10, 1957, 17 Tax A.B.C. 156, affirming income tax re-assessments of United Trailer Co. Ltd., for taxation years 1952 and 1953.

THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1958.

THURLOW, J.:—On August 13, 1959, a certificate, dated the same day and purporting to be signed on behalf of the Minister of National Revenue, was registered in this Court, stating that under the Income Tax Act, R.S.C. 1952, c. 148,