same transaction

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.

With respect to the interpretation of s. 548(1) of the Criminal Code, Houlden J.A. stated (p. 557) "the words 'the same transaction', in my opinion, mean the series of connected acts extending over a period of time which, the Crown alleges, proved the commission of the offence charged in the information." [Followed in R. v. Cancor Software Corp., 90 DTC 6457 at 6459 (Ont CA)]