Chapter

III. Issue and Standard of Review

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

Concepts

  1. Issues

    "The appellants, in paragraph 9 of their memorandum, frame the issues as follows:\n\n1) The Tax Court judge erred in finding that the donation to the registered charity was not a valid gift.\n\n2) The

  2. Review Standards

    "The standard of review for any question of fact is palpable and overriding error and the standard of review for any question of law (including any extricable question of law) is correctness (Housen v

III. Issue and Standard of Review | Walby v. Canada, 2025 FCA 94 | Tax Interpretations | Bifalgorithm | Bifalgorithm