Is a wholesale merchant who sells as above in large quantities to another trader, order that the second trader may distribute piece-meal to actual consumers?

Ontario, Canada


The following excerpt is from Buchman & Son Lumber Co. Ltd. v. Ontario (Regional Assessment), 1982 CanLII 3239 (ON SCDC):

In Heath v. City of Victoria (1892), 2 B.C.R. 276, Begbie C.J.B.C. stated, at p. 277: There is no doubt that a merchant who sells as above in large quantities to another trader, in order that the second may distribute piece-meal to actual consumers, is a wholesale merchant. The fallacy is in assuming that this, which is only an example of a class, exhausts the whole class. In fact, a wholesale dealer may know nothing, and certainly cares nothing, about the way in which his immediate customer deals with the goods.

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