Fundy Settlement v. Canada, 2012 DTC 5063 [at at 6881], 2012 SCC 14, [2012] 1 SCR 520, aff'g sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'g sub nom Garron v. The Queen, 2009 DTC 1568, 2009 TCC 450 -- text