These types of tax avoidance don't just spring up out of thin air, they're instigated by accountants/tax lawyers familiar with the various entities of Canadian tax law, which were created by and put into regulations by the Canada Revenue Agency!

Gosh, far be it from me to be advised of a 'loop hole' within the rules instituted by the very agency that wants to take as much of our money as they possibly can under the guise of taxes!