Loates v. R. – TCC: Marital interest in property not “consideration” for the purposes of subsection 160(1) assessmentPlus >
Palmer v. T. – TCC: Taxpayer did not discharge onus in attempt to rebut a subsection 160(1) assessmentPlus >
Brassard v. R. – TCC: Transfer of property between brothers gave rise to subsection 160(1) liabilityPlus >