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