Stricker Oolup v. The Queen, 2003 DTC 2142, 2003 TCC 947 (Informal Procedure) -- summary under Subsection 104(2)

The taxpayer was able to rebut the presumption of resulting trust in favour of the estate when her grandmother, who with the taxpayer had been the joint holder of a guaranteed investment certificate, passed away. Accordingly, the portion of the GIC that she chose to retain rather than gift to beneficiaries of the estate was characterized as her property, rather than as a fee earned by her from the estate.