Chapter

B. Meaning of the Word “Gift”

From Walby v. Canada, 2025 FCA 94 | Tax Interpretations by Vente d'un terrain à sa propre société

Concepts

1. Gift Meaning

   "The appellants argue that the cash payments were valid gifts because they did not actually receive anything of value as a result of making these payments. This argument raises the question — what is

2. Morrison Program

   "In Morrison, the taxpayer participated in a charitable donation program — the Canadian Humanitarian Trust donation program (the CHT Program). According to the promotional materials for the CHT Progra

3. Expected Benefit

   "The Tax Court Judge only referred to the definition of gift as set out in The Queen v. Friedberg, [1991] FCJ No. 1255, 92 D.T.C. 6031 (FCA) (Friedberg) and stated, in paragraph 159 of his reasons, th