Marino v. The Queen, 2020 TCC 50
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Date | 10 July 2020 |
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2 practice notes
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Canada (National Revenue) v. Ghermezian, 2022 FC 236
...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, 2022 FCA 115
...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......
2 cases
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Canada (National Revenue) v. Ghermezian, 2022 FC 236
...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, 2022 FCA 115
...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......