Words and Phrases - "nursery stock"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54

Summary Under
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia
Customs Tariff Schedule established that “nursery stock” in Special War Revenue Act, 1915 only referred to trees, plants and shrubs and not potted plants

In the course of finding that sales by florists of potted plants were not exempted from the sales tax imposed by s. 19BBB of the Special War Revenue Act, 1915 as being sales of "nursery stock," Duff C.J., stated:

As to potted plants—"nursery" implies a place devoted to the cultivation of trees, shrubs, and plants—for the purpose of transplantation; bringing them to a degree of maturity in which that is practicable.

That this is the signification of the word as used in the phrase in question is indicated by the quotation made from the Customs Tariff Act at page 4 of Mr. Lafleur's factum [f.n. 3 Trees, plants and shrubs, commonly known as nursery stock”… .] and this view of the effect of the phrase is also borne out by the French version, in which nursery stock is described as "plants de pépinière."

Words and Phrases
nursery stock