Before going on to find that the taxpayer had purchased a sublicence of software from a person with whom he was dealing at arm's length (and rejecting a submission of the Crown that the fact that the software was sold for a fixed price without negotiation by the taxpayer was evidence of non-arm's length dealing) Bell J. stated (at p. 2654):
"The fact that the parties considered that they had entered into a mutually beneficial relationship when, at the same time, they were pursuing their own individual interests and were free, without either of them being controlled by the other, to enter or not enter into that relationship means that they were dealing with each other at arm's length as a matter of fact."