CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 19, 1958, which allowed the appeals of the respondent from re-assessments made upon it for its taxation years ending on December

Dorron, J.:—This is an appeal by way of stated case. The stated case follows:

DUMOULIN, J.:—This is an appeal from a decision rendered, August 19, 1959, by the Minister of National Revenue, dismissing appellant’s Notice of Objection to a re-assessment of its 1957 taxable income, which had thereby been raised from $105,055.19 to $124,054.42.

FOURNIER, J.:—The appellant filed with the Department of National Revenue returns of its income for its taxation years 1953, 1954, 1955 and 1956. By re-assessments, the respondent added to the appellant’s declared income for the above years certain amounts on the

MARTLAND, J.:—The respondent was charged on April 20, 1959, under the Income Tax Act, with having made false statements in his income tax returns for each of the years 1953 to 1956 inclusive. With the exception of the charge relating to