By services, 24 May, 2019 Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) -- summary under Subsection 141.01(2) S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and use thereof… .” “Consumption” was defined to include the use of tangible personal property.
