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.), c. 71, and particularly secs. 2, 5(1) and 6 thereof, is invalid as being an attempt, in the first place, to impose indirect taxation in contravention of sec. 92(2) of the B.N.A. ...

Their Lordships therefore think that it must be taken to be established that the plaintiff company is not acting in contravention of the statute, and is not in fact now carrying on business in Quebec, though it employs a traveller to solicit orders in that Province. ...

., [1988] 1 C.T.C. 325: 88 D.T.C. 6224, Dubé, J. reviewed the Print Three decision, outlined the grounds there set out for holding the former subsection 231(4) of the Act to be in contravention of section 8 of the Charter, and concluded (at pp. 330; D.T.C. 6228) that section 231.3 was designed to remedy and did remedy the defects identified in the latter decision. ...