Marino v. The Queen
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 50 |
| Date | 10 July 2020 |
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3 practice notes
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Canada (National Revenue) v. Ghermezian
...of National Revenue, [1987] 2 FC 249, 86 DTC 6601 (FCTD); Canada (National Revenue) v Stanchfield, 2009 FC 99; Marino v The Queen, 2020 TCC 50). [206] The Minister takes the position that, based on a textual reading of the compliance provisions in the Act, whether the Respondents are reside......
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Marino v. Canada
...15, 2022). STRATAS J.A. [1] We are all of the view that this appeal from the judgment of the Tax Court of Canada (per  Monaghan J.) (2020 TCC 50) must be dismissed. The Tax Court correctly interpreted sections 118.5 and 118.61 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.). We ag......
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Ojaide v. The King
...Mortgage Co. v. Canada, 2005 SCC 54 at para. 10. [10] R. v. Nowegijick, [1983] 1 S.C.R. 29 at 39. [11] This Court, in Marino v. The Queen, 2020 TCC 50 at para. 26, relied on this interpretation for the purposes of determining whether subsection 118.5(1) and section 118.61 apply to all non-r......
4 cases
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Canada (National Revenue) v. Ghermezian
...of National Revenue, [1987] 2 FC 249, 86 DTC 6601 (FCTD); Canada (National Revenue) v Stanchfield, 2009 FC 99; Marino v The Queen, 2020 TCC 50). [206] The Minister takes the position that, based on a textual reading of the compliance provisions in the Act, whether the Respondents are reside......
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Canada (National Revenue) v. Schreiber
...corporation contemplated by the definition of "taxpayer" in the Act. [Emphasis added.] [57] The Respondent also cites Marino v The Queen, 2020 TCC 50 [Marino], which involved a non-resident individual. In that decision, the Tax Court noted that a non-resident, with no source of Canadian inc......
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Marino v. Canada
...15, 2022). STRATAS J.A. [1] We are all of the view that this appeal from the judgment of the Tax Court of Canada (per  Monaghan J.) (2020 TCC 50) must be dismissed. The Tax Court correctly interpreted sections 118.5 and 118.61 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.). We ag......
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Ojaide v. The King
...Mortgage Co. v. Canada, 2005 SCC 54 at para. 10. [10] R. v. Nowegijick, [1983] 1 S.C.R. 29 at 39. [11] This Court, in Marino v. The Queen, 2020 TCC 50 at para. 26, relied on this interpretation for the purposes of determining whether subsection 118.5(1) and section 118.61 apply to all non-r......