Martin v. The Queen, 2013 DTC 1061 [at at 325], 2013 TCC 38 -- summary under Subsection 160(1)

By services, 28 November, 2015

Boyle J found that the taxpayer's husband had a substantial accrued debt to the taxpayer relating to unpaid overtime from his medical practice business, and unpaid rent for his use of her property in the practice. This debt exceeded the amounts transferred to her from her husband, and thus offset any possible liability she would otherwise have had under s. 160 in respect of her husband's tax debt.

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