The folk tale of Samson, whatever else it may
originally have been intended to teach, certainly
expresses an ideal of the time; he was such a one as the writer wished he might have been: able to buffet and toss about his foes, to make sport of their retribution and plots, to take what he would, and to consort with harlots at his
desire.
When unintended tax consequences result from a contract whose
desired consequences, whether in whole or in part, are tax avoidance, deferral or minimization, amendments to the expression of the agreement in accordance with art. 1425 C.C.Q. is available only under two conditions: (a) if the unintended tax consequences were
originally and specifically sought to be avoided, «through sufficiently precise obligations which objects, the prestations to execute, are determinate or determinable»; (b) «when the obligations, if properly
expressed and the corresponding prestations, if properly executed, would have succeeded in doing so».