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The learned trial judge appears to have exonerated Compo largely on the ground that Compo did not "sell" records and therefore did not come within s. 19(1)(b), and by reason of the further practical consideration that Compo would not know the royalties payable under s. 19 because Canusa alone had the accounting information from which to determine the net number of records sold to the public. This consideration was not dealt with by the Court of Appeal. The Court of Appeal took the view that while Canusa "caused" Compo to make the records and thereby infringed the respondents' copyright, Compo, without the permission of the respondents who had the [Page 364] sole right to make the contrivances (records) in question, "made" the records. ...

I turn then to the interpretation of the statutory provisions bearing on this issue and predicate this review upon the basic consideration that we are here primarily concerned with the interpretation of s. 8 of “An Act to amend The Assessment Act, 1968-69” which bears the statutory title of The Assessment Amendment Act, 1971, 1971 (Ont.), c. 79. ... [Page 617] Quite a different consideration was before this Court in Town of Grandview v. ...

A more telling consideration for me, but on the other side of the isssue, is whether a question of constitutionality should be immunized from judicial review by denying standing to anyone to challenge the impugned statute. ... Neither the Province nor the Dominion is limited in expenditure by the considerations that apply to a municipality or to a corporation. ...

I have given this matter careful and serious consideration and have concluded that I am unable to grant the plaintiffs the relief they seek. ... The present case, however, would seem to be governed by the very considerations which led to the deci­sion in the earlier case. ...

Given the policy issues raised and the repeated consideration of the matter by Parliament and its legislative adjuncts, it is my view that it would be inappropriate for this Court to interfere.         ... On the contrary, policy considerations suggest that if such a change is to be made to the Act it should be made by the legislature, and not by a forced interpretation. ...

E---15     165. (1)   Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 5% on the value of the consideration for the supply.                                                                              ...   221. (1)   Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.                                                                              ...   222. (1)   Subject to subsection (1.1), every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the amount in trust for Her Majesty in right of Canada, separate and apart from the property of the person and from property held by any secured creditor of the person that, but for a security interest, would be property of the person, until the amount is remitted to the Receiver General or withdrawn under subsection (2) ... Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply calculated at the rate of 7.5% on the value of the consideration for the supply.                                                                              ...   422. ...

I I note at the outset that the Chief Justice was discussing the application of this principle to the transactions undertaken by a taxpayer, whereas in the case at bar the point for consideration 1s really the true nature of a corporate organization. ... Halifax Harbour Commissioners, supra, is worthy of closer consideration. ...

Thus it is evident that in arriving at a value for the Oryx shares, the proposed sale of the land the same day for $373,000 was taken into consideration. ... He went on to say, however, that “These considerations” — ie, the reasons why transactions between persons standing in such relations as trustee and cestuis que trust may be impeached — “have no application in considering the meaning to be assigned to the expression in section 20(2)”. ...

If it were necessary to decide this question careful consideration would first have to be given to the appellant’s argument that the wide terms in which the power given to Dr. ... As already indicated, after consideration of all the terms of the statute, I find myself quite unable to construe the words of Section 31 as levying any duty or defining any succession; and I can find no other provision which has the effect of levying the duty which the respondent contends is payable. ...

To this consideration I will return. The main issue is as already set forth, but there are two subsidiary issues. 1. ... The rule which excludes from consideration the motive of tax avoidance is not pertinent to the situation, because the transaction upon its face lies outside the plain intent of the statute. ... But these considerations cannot, in light of the recent authorities, prevail over the circumstance that the appellant has entered into transactions to which the specific provisions of the Act apply, thereby producing the legal consequences which they express. ...