Yates v. Canada, 2009 DTC 5758, 2009 FCA 50 -- summary under Subsection 160(1)

In allowing her husband to live in the family residence, the taxpayer was not providing consideration at fair market value. A line of cases that took the position that payments made in satisfaction of a legal obligation to support his family were beyond the reach of section 160, was overruled. Accordingly, s. 160 applied to a transfer of property effected to the taxpayer when her husband removed his name from two joint bank accounts and deposited his paycheques into the taxpayer's account.