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Appeal Decision

Appeal Decision (Vente d'un terrain à sa propre société · Case tabs) — "The Tax Court found that the cash payments made by Mr. Walby and Mr. De Las Alas were n…

Ideas in this flowchart

  • Appeals from the Tax Court judgments concerning the cash payments
  • Underlying tax dispute
  • Cash payments made by Mr. Walby and Mr. De Las Alas
  • The Tax Court found that the payments were not gifts for purposes of the Act
  • The Tax Court dismissed the appeals from the reassessments
  • The current appeals arise from those Tax Court judgments
  • The appeals are dismissed for the stated reasons
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Appeal Decision

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Vente d'un terrain à sa propre société

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"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 are their appeals from the Judgments of the Tax Court dismissing their appeals from the reassessments. For the reasons that follow, I would dismiss these appeals."

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