Also, in Doucet v. R, 2007 TCC 268, 2008 D.T.C. 4055 (T.C.C.), I made the following remark at paragraph 43: 43 In no case is it useful or necessary to determine whether the transferee was enriched or even impoverished in the weeks or moments following a transfer of property. The point in time at which enrichment is assessed is the precise moment of the transfer.
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