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

Concepts

  1. GLGI Program

    "Mr. Walby and Mr. De Las Alas participated in the Global Learning Gifting Initiative program (the “GLGI Program”). Each appellant received two receipts – one for the cash they paid and a second recei

  2. Appeal Decision

    "The Tax Court found that the cash payments made by Mr. Walby and Mr. De Las Alas were not gifts for the purposes of the Act (2023 TCC 164). Their appeals from the reassessments were dismissed. These

Case tabs | Walby v. Canada, 2025 FCA 94 | Tax Interpretations | Bifalgorithm | Bifalgorithm