DUMOULIN, J.:—This appeal was heard jointly with another entitled M.N.R. v . Massawipp Valley Railway Company bearing number 152825 of the records of this Court.

The relevant material in each admittedly raised similar points of law, so that all motivating reasons and the conclusions reached in M.N.R. v. Massawippi Valley Railway Company also apply to this appeal as integral component parts thereof.

DUMOULIN, J.:—This is an appeal from the decision of the Tax Appeal Board, given on November 5, 1958, allowing the appeal of the respondent from the assessment of tax for the year 1951 of Massawippi Valley Railway Company, of the City of Montreal,

BROSSARD, J.:—Le Juge soussigné, après avoir entendu les parties par leurs procureurs sur la requête du demandeur pour injonction, après avoir examiné les procédures, les pièces produites et délibéré:

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