O’Connor
T.C.J.
(orally):
Considering
the
Request
to
Admit,
dated
November
17,
1995,
to
which
the
Appellant
did
not
respond,
with
the
result
that
the
facts
therein
are
deemed
to
be
admitted;
Considering
further
the
exhibit
filed
by
counsel
for
the
Respondent;
and
Considering
also
the
reason
given
in
the
verbal
submissions
of
counsel
for
the
Respondent;
I
have
concluded
that
as
a
result
of
the
separation
agreement,
dated
April
12,
1992,
Leonard
Black
did
receive
a
beneficial
interest
in
the
property
in
question
and,
further,
by
reason
of
his
other
action,
including
the
direction
from
him
authorizing
the
transfer
of
the
property
to
the
Appellant,
that
Leonard
Black
effected
a
transfer
as
contemplated
by
section
160
of
the
Income
Tax
Act.
Consequently,
the
appeals
are
dismissed
with
costs.
Appeal
dismissed.
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