The appellant appealed a decision regarding its business tax assessment.
The issue was whether leasing photocopiers constituted the sale of a 'service' under s. 7(1)(e) of the Ontario Assessment Act.
The Supreme Court of Canada agreed with the dissenting reasons in the Court of Appeal, holding that 'services' must bear its ordinary meaning as the product of the work of the person supplying it.
The appeal was allowed, and the appellant was found assessable under the catch-all provision in s. 7(1)(j) rather than s. 7(1)(e).
