With all this in mind, the Court turned to Beauregard's argument that Parliament cannot lower existing remuneration. Section 100 states that Parliament is responsible for judicial remuneration, and the question now was Parliament's limits in exercising this responsibility. Dickson started by saying that "As a general observation, Canadian judges are Canadian citizens and must bear their fair share of the financial burden of administering the country." "Judges v. Attorney-General of Saskatchewan" (1937) had demonstrated that judges must pay taxes. The law at issue targeted judges only, but Dickson did not regard this as damaging to judicial independence. This financial obligation did not touch the true purpose of judicial independence, namely freedom from manipulation and the separation of powers. The law merely established a conventional form of pension and did so along with a considerable rise in salaries. Dickson then clarified Parliamentary power regarding remuneration is not absolute, but what should be guarded against was decisions with sinister motivations and discrimination against judges.