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Walby v. Canada, 2025 FCA 94 | Tax Interpretations
Walby v. Canada, 2025 FCA 94 | Tax Interpretations
By Vente d'un terrain à sa propre société
Chapters
Walby v. Canada, 2025 FCA 94
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— Case tabs
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I. Background
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II. Tax Court Decision
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III. Issue and Standard of Review
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IV. Analysis
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— A. Were the Transactions Interconnected?
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— B. Meaning of the Word “Gift”
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— C. Interpretation of Value in subsection 248(30) of the Act
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V. Conclusion
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Walby v. Canada, 2025 FCA 94 | Tax Interpretations | Vente d'un terrain à sa propre société | Bifalgorithm | Bifalgorithm