Desjardins J.A.:

1 This case deals with the purpose and effect of transitional provisions as applied to partnerships in the Income Tax Act. At issue are the conditions which must be met by a claimant who wishes to avail himself of the provisions of a former law when a new one comes into operation and where the legislation permits the former law to apply in certain circumstances.

Lamarre Proulx T.C.J.:

LOCKE, J. (MARTLAND and RITCHIE, JJ., concurring) :—The agreement entered into between Trans Empire Oils Ltd. and William Ford on an unspecified date in February, 1952 recited that the company was the lessee from the Crown of the petroleum and natural gas rights in Section 31, Township 50, Range 21, West of the Fourth Meridian.