Mariano v. The Queen, 2016 TCC 161
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | PRACTICE |
| Citation | 2016 TCC 161 |
| Court | Tax Court (Canada) |
| Date | 13 August 2016 |
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8 practice notes
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Foroglou v. The Queen, 2020 TCC 117
...[18] Tax Court of Canada Act, section 18.25. [19] Affidavit of Li Hua Huang dated July 29, 2020, para. 7. [20] Mariano v. The Queen, 2016 TCC 161. [21] Respondent's Written Submissions dated January 30, 2020, at para. 6. [22] Morrison v. The Queen, 2016 FCA 256 . [23] I note that, in light......
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Bowker v. The Queen, 2022 TCC 43
...105 , [2001] F.C.J. No. 37 . [14] Martin v. R., 2014 TCC 50 [Martin TCC]. [15] Ibid at para 14. See also Mariano v The Queen, 2016 TCC 161 at para 27 [Mariano]; Ford Motor Co. of Canada, Ltd. v R, 2015 TCC 185 at para 7 [Ford]. [16] Walker, supra note 10 at 34. See also ACSIS EHR (Elec......
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Grenon v. The Queen,
...for costs is joint and several, unless the court in the exercise of its discretion order otherwise”. See also Mariano v. The Queen, 2016 TCC 161, para 105. ation-anglatitude:0;mso-style-style3d-lightrigrotation-anglongitude:0;mso-style-style3d-lightrigrotation-angrevolution:0;......
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Sweetman v. The Queen, 2020 TCC 36
...were issued in Tudora v. The Queen, 2020 TCC 11 and Wiegers v. The Queen, 2019 TCC 260. [4] 2017 FCA 19. [5] Mariano v. The Queen, 2016 TCC 161. There was an adjustment to the disbursements. It is not possible to determine the quantum of the adjustment from the reasons. -lightrigrotation-an......
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7 cases
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Foroglou v. The Queen, 2020 TCC 117
...[18] Tax Court of Canada Act, section 18.25. [19] Affidavit of Li Hua Huang dated July 29, 2020, para. 7. [20] Mariano v. The Queen, 2016 TCC 161. [21] Respondent's Written Submissions dated January 30, 2020, at para. 6. [22] Morrison v. The Queen, 2016 FCA 256 . [23] I note that, in light......
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Bowker v. The Queen, 2022 TCC 43
...105 , [2001] F.C.J. No. 37 . [14] Martin v. R., 2014 TCC 50 [Martin TCC]. [15] Ibid at para 14. See also Mariano v The Queen, 2016 TCC 161 at para 27 [Mariano]; Ford Motor Co. of Canada, Ltd. v R, 2015 TCC 185 at para 7 [Ford]. [16] Walker, supra note 10 at 34. See also ACSIS EHR (Elec......
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Grenon v. The Queen,
...for costs is joint and several, unless the court in the exercise of its discretion order otherwise”. See also Mariano v. The Queen, 2016 TCC 161, para 105. ation-anglatitude:0;mso-style-style3d-lightrigrotation-anglongitude:0;mso-style-style3d-lightrigrotation-angrevolution:0;......
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Sweetman v. The Queen, 2020 TCC 36
...were issued in Tudora v. The Queen, 2020 TCC 11 and Wiegers v. The Queen, 2019 TCC 260. [4] 2017 FCA 19. [5] Mariano v. The Queen, 2016 TCC 161. There was an adjustment to the disbursements. It is not possible to determine the quantum of the adjustment from the reasons. -lightrigrotation-an......
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1 firm's commentaries
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Non-Party Donative Program Promoter Ordered To Pay Costs In Tax Court Appeal
...Mariano et al v. Her Majesty the Queen (2016 TCC 161) ("Mariano"), the Tax Court of Canada ("TCC") continued signalling its disdain for so-called "buy-low donate-high" arrangements, by holding the non-party promoter of a charitable donations scheme ("Program"), Global Learning Gift Initiati......