Words and Phrases - "same transaction"
Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520, [1989] 2 CTC 2315 (TCC)
This taxpayer sought (at p. 523) to characterize two bi-weekly or weekly publications each "as a multiple advertisement flyer consisting of commercial advertisements, classified advertisements, flyers or circular inserts, all in a format which incidentally contains news, weather and sports within it" in order to establish that it was selling such advertising materials to the advertisers. In rejecting this characterization Sarchuk TCJ. found (at p. 524) that the two publications were not advertising circulars and that because they contained a substantial amount of information relating to community events, weather, local sports and other material that had the quality of being news, they qualified as newspapers. Accordingly, the publications did not qualify as goods for sale.
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA)
With respect to the interpretation of s. 548(1) of the Criminal Code, Houlden J.A. stated (p. 557) "the words 'the same transaction', in my opinion, mean the series of connected acts extending over a period of time which, the Crown alleges, proved the commission of the offence charged in the information." [Followed in R. v. Cancor Software Corp., 90 DTC 6457 at 6459 (Ont CA)]