- Parties: The appellant was Muhammad Ejaz Aslam. The respondent was His Majesty the King. 

- Subject Matter: The appellant entered into an arrangement known as the Global Learning Gifting Initiative, which involved a significant disparity between the donation and credit. An issue in this matter revolved around a tax credit that he claimed under s. 118.1 of the Income Tax Act, 1985. The Tax Court of Canada dismissed his appeal of his tax assessment for the 2006 taxation year. He challenged the Tax Court judgment. 

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court held that the Minister’s assumptions and the evidentiary record, which did not rebut those assumptions, amply supported the Tax Court’s finding that the appellant lacked donative intent. Regarding the appellant’s argument that he was a newcomer to Canada who lacked legal training and lacked knowledge about the transactions into which he entered and the legal documents that he was signing, the appeal court said that these points were irrelevant to his eligibility for the tax credit. The appeal court saw no unfairness in the Tax Court’s refusal to consolidate his case with his related cases in other taxation years. 

- Date: The hearing was set on Nov. 20, 2024. The court released its decision on Nov. 20, 2024. 

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

- Amount: The appeal court awarded costs in an unspecified amount.