Principal Issues: 1. Does the fact that a joint line of credit is secured by a property which the taxpayer contributed most of the capital for, in and of itself, result in attribution to the taxpayer pursuant to 74.1(1)? 2. Does the spouse's use of the funds drawn from the joint line of credit constitute an indirect transfer under subsections 56(4.1) or 56(2)? 3. Does the fact
