Concept

Walby Donations

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

"[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 GLGI Program:\n\n2005 | 2006 | 2007 | 2008 | 2009 | 2020 | 2011\n\nCash: $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $10,000 | $10,000\n\nIn-Kind (the Licenses): $75,010 | $60,077 | $75,006 | $75,043 | $60,010 | $50,021 | $50,000\n\nTotal: $90,010 | $75,077 | $90,006 | $90,043 | $75,010 | $60,021 | $60,000"

Related Ideas

  • Program MechanicsWalby v. Canada, 2025 FCA 94 | Tax Interpretations · I. Background
  • GLGI ProgramWalby v. Canada, 2025 FCA 94 | Tax Interpretations · Case tabs
  • Interconnected ArrangementWalby v. Canada, 2025 FCA 94 | Tax Interpretations · II. Tax Court Decision
  • Interrelated TransactionWalby v. Canada, 2025 FCA 94 | Tax Interpretations · A. Were the Transactions Interconnected?
  • Enrichment ExpectationWalby v. Canada, 2025 FCA 94 | Tax Interpretations · II. Tax Court Decision
  • Donative IntentWalby v. Canada, 2025 FCA 94 | Tax Interpretations · II. Tax Court Decision
  • IssuesWalby v. Canada, 2025 FCA 94 | Tax Interpretations · III. Issue and Standard of Review
  • Receipt ArgumentWalby v. Canada, 2025 FCA 94 | Tax Interpretations · A. Were the Transactions Interconnected?
Walby Donations | Walby v. Canada, 2025 FCA 94 | Tax Interpretations | Bifalgorithm | Bifalgorithm