The findings of the master, resulting from the enquiries and proceedings in his office outlined above, and the appointment of a day for redemption are embodied in his report.

It is provided by rule 476 as follows:

476. The master's report shall state the names of all persons who have been made parties in his office, and who have been served with the notice or apointment hereinbefore provided for, and the names of such as have made default, and shall set forth the amount of the claims, and priorities of such as have attended, and these latter shall be certified as the only encumbrancers upon the property.

If a subsequent encumbrancer added in the master's office proves his claim, a day will be named in the report for redemption by him, or if two or more subsequent encumbrancers prove their claims, a day will be named for redemption by the first subsequent encumbrancer. If no subsequent encumbrancer proves his claim, a day will be named for redemption by the owner of the equity of redemption (r). There are well settled forms of report suited to the particular circumstances (s).

As to the meaning of the terms "report" and "certificate" of a master it has been said:-

"Though we apply the term "report" to the more lengthened productions of a Master, and the term "certificate" to his shorter statements, it is, I think, clear that all his reports are certificates, and all his certificates are reports" (t).

The certificate of a master as to any matter arising upon a reference is a report upon the matter and subject to the same rules as an ordinary report (u).

(r) See Sec. 239, supra.

(s) See Holmested & Langton, Forms and Precedents, 2nd ed., nos. 1070, 1071, 1072, 1080; Bell & Hoyles, Practice Forms, nos. 642, 643.

(t) Chennel v. Martin, 1833, 4 Sim. 340, Shadwell, V.-C.

An application to let in further evidence may be made to the master at any time before he signs the report (v). After the report is signed, the master is functus officio, and the application must be made to the court (w), and after signing the report the master should not certify further as to the matters that were before him on the reference, unless required by the court to do so (x).

It is provided by rules 427 and 429 as follows:

427. As soon as the master's report is settled and signed it shall be delivered out to the party prosecuting the reference, or in case he declines to take the same, then, in the discretion of the master, to any other party applying therefor.

429. Any party affected by a report may file the same, or a duplicate thereof. He shall forthwith serve notice of filing.

No notice need be given to a defendant by writ who has not appeared (y), or to a party added in the master's office who has not proved his claim.

Rule 502 provides:

502. Every report or certificate of a master shall be filed and shall be deemed to be confirmed at the expiration of fourteen days from the date of service of notice of filing the same, unless notice of appeal is served within that time.

If all parties interested in the report consent, but not otherwise, an order may be obtained in chambers confirming the report before the expiration of the fourteen days (z).

(u) Re Molphy, Beckes v. Tiernan, 1896, 17 O.P.R. 247.

(v) Re Ritchie, Sewery v. Ritchie, 1876, 23 Gr. 66.

(w) O'Donohue v. Hembroff, 1873, 9 U.C.L.J. 312.

(x) Rosebatch, v. Parry, 1879, 27 Gr. 193.

(y) Currie v. Sperer, 1915, 9 O.W.N. 174.

(z) Patterson v. Gilbert, 1888, 12 O.P.R. 652.

The report must be filed before notice of appeal therefrom is served (a).

Rules 503 and 504 provide:

503. An appeal from the report or certificate of a master or' referee shall be to the court upon seven clear days' notice, and shall be returnable within one month from the date of service of notice of filing of the report or certificate.

504. An appeal shall lie under the two preceding rules from every decision of a master, except an order made under the authority of rule 433.

It is provided by rules 433 and 505, as follows:

433.- (1) The master shall have the same power, authority, and jurisdiction, as the master in chambers, in respect to all matters referred to him, or which may arise in his office.

505.- (1) A person affected by an order of the master in chambers, a local judge or a local master, or other officer in chambers, or of a master under the authority of rule 433, may appeal therefrom to a judge in chambers.

(2) The appeal shall be by motion, on notice served within four days and returnable within ten days after the decision complained of.

When the master's report has been confirmed, a person who is certified therein as having a lien, charge or encumbrance acquires by the adjudication of the court a new status which is independent of the circumstances upon which his claim was based prior to the confirmation of the report. Thus, four execution creditors who had proved their claims in the master's office and had.been certified in the master's report (which was duly confirmed) as the only subsequent encumbrancers, assigned their claims to one Swanson, who redeemed the plaintiff's mortgage. The master then took a subsequent account as between him and the mortgagor with respect to the mortgage and the judgments and appointed a day for payment of the whole amount by the mortgagor. After confirmation of the second report of the master, and before the day appointed for payment, the mortgagor made an assignment for the benefit of his creditors to one Scott, upon whose application an order was made adding him as a party, extending the time for redemption, and directing a reference back to the master to take a new account and appoint a new day for redemption. It was held that, although an assignment for the benefit of creditors is entitled to priority over " executions not completely executed by payment," Scott was entitled to redeem only on payment of the total amount of the mortgage and the judgments, and not on payment of the mortgage only. Swanson's claim was based upon the master's report, and so far as the mortgaged land was concerned he could not have enforced the executions and was not obliged to keep them alive by renewals (6).