In finding that the taxpayer, who employed his wife in his medical practice, did not deal at arm's length with an employee health trust which he established solely for her benefit, Dawson J.A. stated (at para. 20):
In the context of a trust, this Court has held that where a settler has the power to demand the retirement of the trustee the settler, for practical and legal purposes, controls the trust. See, for example Robson Leather... .