Majority
tion of section 191, to wit: subsection (p). Then, however, MINDEN
Middleton, J.A., delivering the written judgment of the THEV.
Court of Appeal, points out:
The Supreme Court of Canada, in its judgment, did not attempt to Rinfret 3. discriminate between the date of the presentation of the bankruptcy petition and the date when the person was adjudicated bankrupt, nor was the effect of section 4 considered and that decision cannot be regarded as having any direct bearing upon the present case.
In the Electric Motor case (1), that point did not come up, for the false statements complained of had been made and submitted to the creditors long before the date of the presentation of the petition, in fact, several months before and at a time when it might even have been a question whether the debtor was then insolvent. The neat point which the Court of Appeal had to decide in the present case was not present in the other case.
So that the two judgments did not turn on the same question.
The application for leave to appeal will, therefore, be dismissed.
% f
/CTF &
Judgment of the Court
J.-The neat point for determination in these appeals is whether the sheets published by the respondents fall within the meaning of the word " newspapers " as used in Schedule III of the Special War Revenue Act. While the appellant seeks judgment for certain amounts for sales tax in various years, the provisions of the Act applicable may be taken to be sections 85, 86 and 89 R.S.C., 1927,
Section 85 (f) provides that in part XIII of the Act ',producer or manufacturer" shall include "any printer, publisher, lithographer or engraver."
By section 86, a consumption or sales tax is imposed on the sale price of all goods (a) produced or manufactured in Canada payable by the producer or manufacturer. Subsection 1 of section 89 is as follows:- Schedule III referred to, includes
.
For some years the Montreal Stock Exchange and later the Exchange Printing Company printed, about noon of each day that the Exchange was in session, a sheet showing the transactions on the Exchange during the morning, and in the afternoon a similar record of the transactions for the remainder of the day. In like manner were published the transactions on the Montreal Curb market. Each week was printed a "comparative review of transactions"
on the Exchange and a "comparative review of transactions" on the Curb.
-N
These sheets from time to time contained notices dividends, annual meetings and the loss of certificates, in connection with companies whose stock was listed on the Exchange.
The weekly publications besides summaries of the week's business, contained a tabulation comparing the business of that particular week with the business of the corresponding week in the previous year.
The members of the Exchange formed the greater bulk of the users of these sheets for which they paid on a sliding scale but copies were also exchanged with similar institutions in Canada and the United States.
Some were sold to outsiders and the result of the evidence of the acting secretary-treasurer of the Exchange is that any member of the public might become a subscriber.
The term " newspapers " is not defined in the Act and while we were referred to various definitions in other Dominion and provincial statutes, the statement of the present Chief Justice, in delivering the judgment of the Court in Milne-Bingham Printing Co. Limited v. The King (1) is peculiarly appropriate.
In the instant case, the word under discussion is not defined in any statute in pari materia and it remains only to give to it the ordinary meaning that it usually bears. Webster's New International Dictionary may be taken as giving a definition of " newspaper " which is expressed in corresponding terms in other well recognized dictionaries:- The sheets in question meet these requirements; the mere fact that any particular publication is meant to interest only a section of the public does not limit the meaning of the expression as a reference to religious or fraternal pub-
Statutes and regulations cited
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Unresolved citations
- section 191
- section 4
- sections 85
- 86
- 89
- Section 85
- section 86
- section 89