Estey, J. found that the interpretation of the initial version of s. 68 should be interpreted in light of the broad meaning of "property," in s. 248(1), stating in the latter regard (at para. 7) that:
The extremely broad definition of property leaves very little in the 'non-property' classification. It would appear to include a contract right and might in some circumstances include a right to assert a covenant by a vendor to deliver 'know-how'".