Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA) -- summary under Canadian Manufacturing and Processing Profits

A cable television company argued unsuccessfully that it was processing goods for resale when it processed T.V. signals for transmission to its subscribers. Although electricity can be bought and sold as a commodity or "good", in this situation the television signals would not be referred to in common parlance as goods. In addition, the contracts with its subscribers indicated that it was supplying services rather than goods to them.