- Parties: The appellants were Chris Walby, Joel De Las Alas. The respondent was His Majesty the King.

- Subject Matter: This appeal challenged the Tax Court of Canada's judgment dismissing the appellant’s appeal. The appeal alleged that the appellant's cash donations were valid under s. 118.1(1) of the Income Tax Act. The appeal alleged that the trial judge failed to allow a tax credit under the Act even though the donation was made to a registered charity for a cash amount that matched the amount on a valid charitable receipt and failed to apply or to consider the text, context, and purpose of the Act's provisions relating to charitable tax credits. This case is ongoing.

- Date: The hearing was set on Nov. 28, 2024.

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

- Amount: No financial award was specified.