Mortgagor retained contractor to build student residence on property — Mortgagee provided mortgage financing to mortgagor in amount of $11,700,000 — When four claims for lien were registered against property, mortgagee delivered notice of default under mortgage — Mortgagee appointed receiver-manager over construction project and property with power to sell property — Receiver sold property for amount of $14,390,000 — Liens were paid and mortgage discharged as part of conveyance of property — Amount of $351,000 was assessed and withheld by mortgagee as additional three-month interest charge that was supplementary to mortgage interest calculated to date of closing — Mortgagor's application for determination that mortgagee was not entitled to additional three-month interest charge was granted

Taxpayer corporation was incorporated by three lawyers, father and two daughters — Almost decade later, Minister assessed taxpayer for over $2 million and assessment was premised on assumption that father had transferred property worth more than $3 million to taxpayer for little or not consideration — Taxpayer appealed — Appeal allowed — It was found that father was either employed by taxpayer for no salary or worked for taxpayer as volunteer — Father provided services to taxpayer's clients on behalf of taxpayer and fact that he chose to do so for no consideration did not change nature of his relationship with taxpayer — Nothing employee provided to firm could be described as property, because employee provides services, not property — If father and taxpayer had agreed that father would be paid and had father later waived that right, father could have been said to have transferred property, for example, salary receivable, to taxpayer — As it was found that father did not transfer property to taxpayer by working for no consideration, appeal was allowed and assessment was vacated.