In Gill v R, 2026 TCC 18, the Tax Court seemed to find that a transfer of title as such represented value from a tax debtor that could support an assessment under section 160 of the Income Tax Act (Canada). See paragraph 40 of the judgment regarding the father-debtor’s transfer of (it appears) title only to his son.
The case is under appeal.
JHL note The court also pointed out that the onus was on the self-represented appellants to challenge the CRA valuation of the interests transferred to them for the purposes of section 160. It appears they provided no relevant evidence on this point. See paragraph 14 of the judgment.
Sigita Bersenas and Mamtha Shree “When Transfer of Legal Ownership Triggers Tax Liability: Insights from Gill” Canadian Tax Focus 16:2 (May 2026)
