Volume 1 Ninth Supplement

Assessment to additional tax under s. 82A —appeal against assessment—application for extension of time under s. 66(1 A)—jurisdic­tion of Board to grant extension  

Basis for computing profits under s. 18—whether appellant was a trade association within the meaning of s. 24(2)—meaning of "trade"—meaning of words "club or similar institution"— date of commencement of business—application of s. 18(3) and s. 18(7)  

Development company—additional assessment—cessation of business—period of assessment—application of s. 18D(2)

Sale of property owned by appellant—whether capital assets or not—whether profits arising from sale were trading profits—distinction between operations of Insurance Company and a bank—onus of proof of appellant