To return to Barnum v. Williams, it is noted that despite his finding that the minister is constituted a trustee by the wording of what was then s. 25 of the Tax Recovery Act, the judge expressly finds that all legal and contractual rights of the registered owner terminate with the sale of the land. Fairburn D.C.J. characterizes the relevant section of the Tax Recovery Act as “a statutory act of grace”. It does not seem to me that such an act of grace establishes the trust relationship and Fairburn D.C.J. indicates that it does not. Since the two indicia of a trust relationship are not present in this case I cannot find that either a trust relationship or a fiduciary relationship exist.
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