Judgment of the Court
J.-The question on this appeal can be very briefly stated. The claim is made under subs. 4 of s. 19BBB of the Special War Revenue Act, 1915, and the amendments V,. thereto. And the whole point for discussion is whether or not a certain booklet printed by the defendants for the Canadian Kodak Co. Ltd., having attached to it the name " Kodakery ", falls within one of the exceptions to that subsection which is expressed in these words: " Newspapers and quarterly, monthly and semi-monthly magazines and weekly literary papers unbound."
One preliminary observation.
No doubt, for the purpose of ascertaining the meaning of any given word in a statute, the usage of that word in other statutes may be looked at, especially if the other statutes happen to be in pari materia, but it is altogether a fallacy to suppose that because two statutes are in pari materia, a definition clause in one can be bodily transferred to the other.
The word " magazine " in the exception under consideration is used in its ordinary sense, and must be construed and applied in that sense.
No doubt a publication, containing nothing but puffings and praising of the goods of the publishers, and invitations to purchase those goods, would not in accordance with ordinary usage come under the denomination " magazine."
On the other hand, the fact that a magazine was published by a firm of publishers with the deliberate intention of encouraging an interest in literature and incidentally in books published by themselves, would not be a ground for saying that it was not a magazine according to ordinary parlance. Nor could I conceive, if a firm engaged in publishing and selling, as its sole business, books dealing with various subjects of applied science, were to publish a periodical devoted exclusively to such subjects, and very largely to the reviews of books upon them, that it could successfully be argued that such a periodical would not fall within the category of " magazine " according to the ordinary notions of men. The same may be said with regard to what are called " trade journals " which are media for information in relation to their respective trades.
" Kodakery " is stated in the evidence to be a journal, having for its subject matter technical information as re- S.C.R.]