Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 -- text

Simpsons-Sears Ltd. v. Provincial Secretary (N.B.) et al., 78 DTC 6242, [1978] 2 SCR 869, [1978] CTC 296 -- text

Ritchie, J (concurred in by Judson, Spence and Dickson, JJ):—The difficult question raised by this appeal is whether or not the free distribution of catalogues by Simpsons-Sears Limited in New Brunswick constitutes “consumption” of these catalogues within the

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