In De Santis v. The Queen, 2015 TCC 95 (CanLII) CRA challenged the valuation of wine.  In this case the Tax Court of Canada sided with the donor as the CRA had not introduced evidence to rebut the evidence of the donor.  

“The burden of proof having thus shifted, it was the respondent’s turn to establish by the preponderance of the evidence that the Minister’s assessments were well-founded. In this case, the respondent filed no evidence and was unable to raise the smallest doubt about the credibility of the appellant’s testimony. Therefore, the appellant appears to be entitled to succeed in this appeal.”  The case has an interesting discussion about the valuation of wine. 

You can read the case at De Santis v. The Queen, 2015 TCC 95 (CanLII)