Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) -- summary under Subsection 46(3)

Hogan J. found at para. 22 that, even if a collection of insects were the taxpayers' personal use property, they did not form an "unbreakable set," and therefore s. 46(3) did not apply to consolidate them into a single personal-use property. He found instead that each insect was a separate property. The taxpayers therefore had a deemed adjusted cost base of $1000 per insect as per s. 46(1)(a), and did not realize a capital gain when they donated the collection to to Laval University.