This taxpayer sought (at p. 523) to characterize two bi-weekly or weekly publications each "as a multiple advertisement flyer consisting of commercial advertisements, classified advertisements, flyers or circular inserts, all in a format which incidentally contains news, weather and sports within it" in order to establish that it was selling such advertising materials to the advertisers. In rejecting this characterization Sarchuk TCJ. found (at p. 524) that the two publications were not advertising circulars and that because they contained a substantial amount of information relating to community events, weather, local sports and other material that had the quality of being news, they qualified as newspapers. Accordingly, the publications did not qualify as goods for sale.
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