Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158 -- summary under Personal-Use Property

Prints which the taxpayer purchased without seeing or taking personal possession of and then immediately donated to a Florida university were found in obiter to constitute personal-use property. The interpretation advanced by the taxpayer - that every property that was not used or held for an income-producing purpose was a personal-use property - was to be preferred. In any event, even if, as contended by the Crown, a property must actually be used or enjoyed by the taxpayer to qualify as a personal-use property, the prints here so qualified because "one way of using an object is to give it away, whether the motive be altruistic, charitable or physical."