The taxpayer's business was the sale in Quebec through a Quebec sales force of stoves manufactured by an affiliated company whose manufacturing plant was in New Brunswick ("Enterprise Foundry"). Most administrative functions of the taxpayer's business were handled by Enterprise Foundry in consideration for a fee equal to a percentage of the taxpayer's purchases from Enterprise Foundry. In finding that these fees were commissions for purposes of Regulation 402(7) (now Regulation 402(8)), Mr. Weldon stated (p. 667):
"The word 'commission' in its context in Regulation 402(7) can only mean one thing, in my view, and that is a fee determined as a percentage of some given amount, which is precisely the present situation."