In the course of finding that the taxpayers could avail themselves of a declaration under the Civil Code that their initial written documents did not reflect their "agreement of wills," LeBel J noted that, in general, the tax authorities' ability to rely on the written form of an agreement is subject to provincial law. After noting exceptions, he stated (at para. 45):
[T]ax law applies to transactions governed by, and the nature and legal consequences of which are determined by reference to, the common law or the civil law [of contract].