You can find the Nantel v. The Queen (TCC) decision in French at According to the headnote it involved the valuation of a donation to a charity of a number of pieces of art that were bought by the donor about 10 years before the donation to a charity.  CRA disputed the donors valuation and ultimately brought in their own valuator.  Court had problems with two valuators brought in by the donor and court accepted the valuation by the CRA’s valuator which was approximately 1/6 of the donor’s valuators’ opinion.