Roth v. The Queen, 2005 DTC 1570, 2005 TCC 484, aff'd 2007 DTC 5222, 2007 FCA 38 -- summary under Subsection 15(1)

The purported transfer by the taxpayer of an undeveloped project (i.e., of know-how he had developed with respect to a proposed LNG project) was not accomplished without any conveyance document and, in any event, "information, ideas, knowledge and/or know-how do not fall within the meaning of the word 'property'" (p. 1579). Accordingly, a shareholder benefit was conferred on him when through a journal entry the transferee corporation showed an amount owing to him for the transfer.