Gagnon v. The Queen, 2011 DTC 1030 [at at 128], 2010 TCC 482 -- summary under Subsection 160(3.1)

The taxpayer's common-law partner, who owed tax, transferred to the taxpayer his 50% interest in the house they shared, but reserved a right to use the house. Archambault J. found (at para. 31) that the reservation meant that taxpayer had not received an undivided interest in a property. Therefore, s. 160(3.1) was not applicable for calculating the fair market value of the transferred interest.