RE:RE:RE:RE:RE:RE:RE:2496544 ONTARIO LTD.Canada Revenue Agency has something to say about that.
https://www.cra-arc.gc.ca/gncy/lrt/vvw-eng.html
"Tax avoidance occurs when a person undertakes transactions that contravene specific anti-avoidance provisions. Tax avoidance also includes situations where a person reduces or eliminates tax through a transaction or a series of transactions that comply with the letter of the law but violate the spirit and intent of the law."
"The Canada Revenue Agency's interpretation of the term "tax avoidance" includes all unacceptable and abusive tax planning."