lites. Doc. 11, won. 18 The Guardian,

Offices In Homes Reiected Under Income Tax Act

OTTAWA lCl’l~Tlit= Supreme Court of Canada has ruled that offices located in homes are not permanent business establishments within the mean- ing of the Income Tax Act

The case before the court in- volved two agents for the Sun- beam Corporation ot‘ Canada who operated from offices in their homes in the Montreal area in 1952, 1953 and 1954.

The corporation in these three , taxation years deducted $26,138 from its federal income tax, claiming the deduction as an offset for Quebec income tax under the federal-provincial tax

arrangements. However, the revenue depart- ment denied the claim on

grounds that the offices of the agents did not constitute per- manent business establishments under the income Tax Act. The tax appeal board ruled later that the offices were in fact permanent business estab- lishments and that the corpora- tion was entitled to the deduc- tion. This decision was reversed by the Exchequer Court of Can- ada and its decision was upheld today by the Supreme Court.

Appeal Planned In Rape Cases

QUEBEC (CP) — The lawyer for four men convicted of rape in court of Queen’s bench' re- cently, said he has launched an appeal against sentences impos- ed on the four men.

Camille Michaud. 20, a soldier born in Edmundston, N.B., and Laurier Dcschenes. a 20-year-old laborer. were sentenced to years in penitentiary and six strokes of the lash each

Emilien Maltais. 20, a soldier from Chicoutimi, Que. and Guy Deschenes, 26. a salesman, were sent to penitentiary for 20 years

it each was to receive six strokes of the lash.

The four were convicted of the abduction and rape last April of a 34-year-old woman.

Portugal, NATO Blasted At UN Over Angola

By JOSEPH MacSWEEN

UNITED NATIONS (CP) — . ‘ ty - one countries Sunday sought support for a proposal that the United Nations General Assembly ask all member coun- tries to prevent the “sale and supply" of arms to Portugal.

Jamaica and 30 Afro-Asian co—sponsors said in a resolution following a week-long debate on the situation in Portugal’s An- gola colony that Lisbon is re- pressing the nationalist move~ ment in its African territories with military and other equip- ment supplied by “some of its allies."

The m e a s u r e “condemns” Portugal's attitude and says that if Lisbon refuses to nego- tiate independence for Angola and Mozambique the Security Council should apply sanctions.

During the debate, Afro-Asian spokesmen concentrated their fiercest fire on NATO as well as Portugal although the United States and Britain denied that their military aid to Liflbon was being used against Africans.

Soviet-bloc delegates charged flatly that Portugal is using military supplies from it. NATO allies to battle rebel fighters in its big Angolan pos- session which has a population of some 4.000.000.

Afro-Asian delegates temp- ered their approach somewhat by saying that Portugal would not be able to maintain its grip on its African colonies—pictured as seething with unrest—without the aid extended by the United States, Britain and other North Atlantic Alliance countries.

Woman Spy Sentenced

LONDON (Reuters) ——- Bar- bara Fell, a 54-year-old senior civil servants. has been sen- tenced to two years in jail for passing confidential foreign of- fice documents to her Yugoslav

lover.

Miss Fell. an employee of the Central Office of Information. was sentenced after pleading guilty to eight charges under the Official Secrets Act.

When she confessed, Miss Fell

said: "I see now th t my be- havior . . . was lunatic. I deeply regret it."

Smal‘lwood Cool. To Atlantic Bd. ST. JOHN'S, Nfld. (CP) -

Premier J. R. Smallwood of Newfoundland has showu no on-

fliusiasm for a proposed Atlantic -

Provinces Development Board. Mr. Smallwood said in an in-

“When the board is given power and money I'll be inter- ested in it. But not before."

The man ard was out- lined in legislation introduced in

Commons thi week.’ Its to advise the on _economic policy

on.

lover-amt “mm

tensions!” ‘ The officer was identified ‘fiAloxisPoprMehJ mo.- flflt W in the Soviet _mmutheaeorsion

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