Indexed as:

Ontario v. Huron Grain Ltd.

Between

Her Majesty the Queen, in the Right of the Province of

Ontario, appellant, and

Huron Grain Ltd., respondent

[1980] O.J. No. 2387

No. 517/79

 Ontario Supreme Court - Court of Appeal

 Toronto, Ontario

Arnup, Weatherston and Morden JJ.A.

Judgment: October 14, 1980.

 (1 p.)

On appeal from McMahon J.

Counsel:

R.G. Colautti, for the appellant.

John L. Eberhard, for the respondent.

The following judgment was delivered by

1     THE COURT:-- In our view the question whether despite the documentation the arrangement between Parrish and Heinbecker Ltd. and the respondent was in substance a disguised contract of haulage, is not a question of law alone, and no appeal lies on that ground of appeal.

Sunbeam Corporation v. The Queen, [1969] S.C.R. 221 Lawford v. The Queen, [1969] S.C.R. 373 Music Man v. The Queen (1979) C.A. Ont. - Ont. 18 1979

2     On the question whether, taking the documents at their face value, there was a sale of the goods from Parrish and Heinbecker to the respondent, we are not persuaded that the County Court Judge erred in this conclusion. The appeal is therefore dismissed, without costs.

qp/s/lcw/sme