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