After noting that it was likely that the only reason for the creation of a trust for an Indian band was the avoidance of municipal taxation, Jewers J. stated (p. 214):
"It is axiomatic in taxation law that one may arrange one's affairs as one sees fit in order to minimize the impact of tax. The Supreme Court of Canada has now made it clear that lack of any business purpose for a transaction is not enough to attract tax that otherwise would not be payable ..."