Stratas JA was assisted in his conclusions that s. 95(6)(b) was not intended to deal with generalized tax avoidance by its location in the Act, stating (at para. 54):
Another contextual factor is the architecture of the Act. Paragraph 95(6)(b) appears in subdivision i ("Shareholders of Corporations Not Resident in Canada") of Division B ("Computation of Income") of Part I of the Act. When paragraph 95(6)(b) is triggered, it affects whether a particular share acquisition or disposition should be considered when computing income. It is not in a more general part of the Act such as Part XVI ("Tax Avoidance"). In the absence of specific wording suggesting otherwise, this supports the conclusion that paragraph 95(6)(b) addresses concerns about acquisitions or dispositions of "shares of corporations not resident in Canada," not other transactions or more general tax avoidance concerns.