Canada Case Law

Campbell v. The Queen

Court

Tax Court of Canada

On the evidence the husband held both legal and beneficial interests (joint tenancy, co-mortgagor, possession, shared financial obligations and risks); there was insufficient evidence he was a prête-nom or trustee for the appellant; therefore the husband's 50% equity had a FMV (~$24,341) exceeding the $1 consideration and s.160 applies, rendering the transferee liable; appeal dismissed.

Source excerpt

• Section 160 income tax act
• Beneficial ownership
• Joint tenancy
• Transfer of property
• Valuation of interest
• Matrimonial home rights

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Leslie v. Leslie

Court

Supreme Court of British Columbia

The court refused to set an immediate termination date for spousal maintenance, but allowed review of its duration after September 1, 2001.

• Duration of spousal support
• Self-sufficiency
• Rehabilitative support
• Termination date
• Variation and review
• Spousal-support

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