Donato v. The Queen, 2009 DTC 1384 [at at 2111], 2009 TCC 590 -- summary under Subparagraph 152(4)(a)(i)

After finding that donations of cartoon drawings by the taxpayer did not qualify as dispositions of personal-use property, Woods, J. went on to find that there had been no negligence in reporting those drawings as having been donated as personal-use property by the taxpayer's wife given that at that time they could not have foreseen that the taxpayer would have successfully obtained a rectification order to have those drawings treated as never having been transferred by the taxpayer to his wife, and as instead having been donated by him directly to universities.