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The matter having been remitted to the respondent was considered by him as directed with the result that a new decision was rendered in respect of the four publications, the relevant portion of which follows: I have reviewed these publications in light of the judgment rendered by the Federal Court of Appeal in “E W Bickle and the Minister of National Revenue”, and I have concluded that the publications “Rapid Auto Mart Magazine” and “Buy Sell & Trade” are newspapers for purposes of the Excise Tax Act. ...

Actual in- Compare—CIR v Holder, [1932] All ER 265 at 271 and Bennett & White Construction Co Ltd v MNR, [1949] CTC 1; 4 DTC 514. terest is one of those. ...

In The King v Henry K Warn pole & Company, Limited, [1931] S.C.R. 494 at 496, Anglin, CJC speaking for the majority of the Court said: I was, at the hearing of this appeal, strongly of the view that the sample goods in question were subject to the tax sought to be collected in this case. ...

Dale & Co. (1982), 41 B.C.L.R. 145 (B.C. C.A.). See also Abacus Cities Ltd. v. ...

C.A.). 4 [1985] 1 S.C.R. 613 (S.C.C.). 5 ^Reasons for Judgment, at 18. 6 /?. ...

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The relevant part of Rule 302 here is the part that provides that “... non-compliance with any of these Rules... shall not render any proceeding void unless the Court shall so direct, but such proceedings may be set aside either wholly or in part as irregular, or amended, or otherwise dealt with in such manner and upon such terms as the Court shall think fit”. ...

In my opinion the effect of the 1962 amendment in question was not retrospective in enacting that in future taxation years* [2] certain new taxation rules should apply, which referred to and were defined by the circumstances and effect of past transactions, that is to say, as applied to this case, the transaction by which the appellant’s property was acquired by the Sharpies Oil Corporation in 1960 — a transaction which in that taxation year involved no tax consequence at all. ...

., [1968] S.C.R. 140; [1968] C.T.C. 44; 68 D.T.C. 5001, is as follows: “... the production of articles for use from raw or prepared material by giving to these materials new forms, qualities and properties or combinations whether by hand or machinery. ...

However, counsel said, despite this concession, in determining whether or not section 1 should be applied it was necessary (employing the language of Dickson, J in Moldowan) to decide whether the source of income — farming — was a “chief source of income on a relative and objective” basis. ... It is true that the definition given by Mr Justice Dickson of a first class farmer, in the Moldowan case, supra, would readily apply to a man for whom farming is “‘the centre of work routine” — regardless of the income he may expect to derive therefrom. ...