CROWN v. BRITISH COLUMBIA FIR AND CEDAR LUMBER COMPANY, LTD.

(1932) 42 Ll L Rep 141

JUDICIAL COMMITTEEOF THE PRIVY COUNCIL.

Before Viscount Dunedin, Lord Blanesburgh, Lord Merrivale, Lord Russell of Killowen and Sir Lancelot Sanderson.

Canada - Revenue - Income Tax - Recovery under "use and occupancy" policies following destruction of respondents' plant and premises by fire -Insurance of "Net profits that would have accrued had there been no interruption of business caused by fire" - Liability to tax - Whether income within meaning of British Columbia Taxation Act, 1924