Although the portions of a one-time payment attributable to the acquisition of a trade name and logo clearly came within s. 212(1)(d)(i), and a concept or plan of merchandising replacement muffler systems came, within s. 212(1)(d)(i) as being for the right to use a "plan" or, perhaps, a "process," and also for the right to use "property," the portion of the payment attributable to obtaining the exclusive right to buy and resell a type of pipe bending machine within specified provinces could not be said to relate to the use of or the right to use the machine, and did not come within s. 212(1)(d)(i). However, the full amount of the payment was exempt from withholding tax because the Minister had failed to establish what portion of the payment was allocable to the taxable elements.
The fact that the lump sum payment was made irrespective of user meant that it did not constitute rent, royalty or a similar payment, and it accordingly also did not fall within the preamble to s. 212(1)(d). It was noted that if a payment falls within subparagraphs (i) to (x), then it need not qualify as a "rent, royalty or similar payment".