Chapter

I. Background

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

Concepts

  1. Walby Donations

    "[5] The parties filed a Partial Agreed Statement of Facts with the Tax Court. This document lists the amounts Mr. Walby claimed as charitable donations for the seven years that he participated in the

  2. De Las

    "[6] Mr. De Las Alas only participated for one year. The amounts that he claimed as charitable donations for 2006 as a result of his participation in the GLGI Program are as follows:\n\nCash: $13,600\

  3. Program Mechanics

    "[7] The mechanics of how the GLGI Program worked are set out in the Partial Agreed Statement of Facts and are summarized in the reasons of the Tax Court. Essentially, each participant in the GLGI Pro

I. Background | Walby v. Canada, 2025 FCA 94 | Tax Interpretations | Bifalgorithm | Bifalgorithm