Counsel for the taxpayer unsuccessfully argued that the personal circumstances of the deceased taxpayer represented a personal barrier to subdivision, namely, that she lacked sufficient funds to effect a subdivision of the property. Malone J.A. stated (at p. 6176):
The evidence that is relevant to the question of how much land in excess of 1/2 hectare is necessary to the use and enjoyment of a housing unit as a residence is mainly objective, and must be linked to the legal and physical characteristics of the property. Without intending to be exhaustive, the relevant factors would typically include zoning restrictions affecting the use or sale of the property, access to roads and necessary utilities, and geographical or topographical barriers to subdivision.