Recherche dans la collection - AUTOMOBILE REPLACEMENT PARTS PURCHASED BY ; CANADIAN AUTOMOBILE COMPANIES FROM ; INDEPENDENT CANADIAN MANUFACTURERS USING ; TOOLS & DIES OF AUTOMOBILE COMPANIES PROPER BASIS FOR COMPUTING SALES TAX IN THE CASE OF SPARE PARTS ACQUIRED FROM SUPPLIERS BY THE PRINCIPAL CANADIAN MANUFACTURERS OF AUTOMOBILES. THE SPARE PARTS ARE PURCHASED FROM SUPPLIERS WHO MANUFACTURE THE PARTS BY THE AUTOMOBILE COMPANIES & ARE RESOLD TO DEALERS IN AUTOMOBILES WHETHER THE SALES TAX SHOULD CONTINUE TO BE COMPUTED ON THE PRICE PAID BY THE AUTO COMPANIES TO THE SUPPLIERS OR ON THE PRICE CHARGED BY THE AUTO COMPANIES TO THEIR DEALERS. REVIEW OF THE SIX CLASSES OF TRANSACTIONS TO DETERMINE WHETHER THE AUTO COMPANY IS THE MANUFACTURER OR PRODUCER UNDER THE EXCISE TAX ACT. STATUTE: EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2) EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2)