Wilson v. Canada (Justice), 2012 DTC 5109 [at at 7113], 2012 FC 280 -- summary under Subsection 224(1)

The taxpayer's husband had a tax debt. The Minister issued a garnishment order on an account held jointly by the taxpayer and her husband. Harrington J. granted the taxpayer's appeal against the order, on the basis that such an order could only be effective if it were established that the funds in the account were solely the taxpayer's husband's property (para. 23). On the contrary, the evidence showed that the taxpayer was the financial provider of the couple.