Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666 -- summary under Subsection 146(10)

Deschamps J. (in dissenting reasons with which the majority agreed) stated (at p. 5431) that: "there is no prohibition on using the monies held in a trust RRSP as security" and that "if the trust (in Quebec, the trustee) permits property to be used as security for a loan, the fair market value of the property must be included in computing the income of the annuitant", as was done in this case."