- Parties: The appellant was Maria Pillon. The respondent was His Majesty the King.

- Subject Matter: The Minister of National Revenue issued an assessment to the appellant under s. 160(1) of the Income Tax Act, 1985. The Minister alleged that she was a transferee who received property from John Wall, who had outstanding tax liabilities and that, in 2009 and 2010, she received amounts from Wall totalling $978,900 at a time when he owed over twice that amount under the Act. The appellant challenged the assessment. In an oral decision, the Tax Court of Canada upheld the assessment and concluded that s. 160(1) applied. On appeal, the appellant argued that the Tax Court made several errors warranting intervention.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs to the respondent. The appeal court applied the relevant standards of appellate review, concluded that the Tax Court applied the correct legal principles, and found no palpable and overriding error of fact or mixed fact and law that warranted intervention. The appeal court found the reasons detailed and thorough even though the Tax Court rendered its decision orally. The appeal court saw ample support for the conclusions that the Tax Court reached.

- Date: The hearing was set on Feb. 1, 2024. The court released its decision on Feb. 1, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.