Marino v. Canada, 2022 FCA 115
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2022 FCA 115 |
| Date | 15 June 2022 |
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1 practice notes
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Canada (National Revenue) v. Schreiber, 2024 FC 729
...that the provisions did not apply to all non-residents, and this was upheld by the Federal Court of Appeal (see Marino v Canada, 2022 FCA 115). When interpreting the sections, the Court recognized that a “taxpayer,” read literally, could include a non-resident. However, Justice Monaghan app......
1 cases
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Canada (National Revenue) v. Schreiber, 2024 FC 729
...that the provisions did not apply to all non-residents, and this was upheld by the Federal Court of Appeal (see Marino v Canada, 2022 FCA 115). When interpreting the sections, the Court recognized that a “taxpayer,” read literally, could include a non-resident. However, Justice Monaghan app......