Markou v. The Queen, 2018 TCC 66

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2018 TCC 66
Date09 April 2018
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4 practice notes
  • Markou v. Canada, 2019 FCA 299
    • Canada
    • Court of Appeal (Canada)
    • 5 Diciembre 2019
    ...William H. Henderson, Simonetta Olivanti, and Gerry Petriello (collectively, the appellants) from a judgment of the Tax Court of Canada (2018 TCC 66, 2018 D.T.C. 1056) wherein Paris J. (the Tax Court judge) dismissed the appeals against Mr. Henderson and Ms. Olivanti’s reassessments for the......
  • Herring v. The Queen, 2022 TCC 41
    • Canada
    • Tax Court (Canada)
    • 31 Marzo 2022
    ...use of falsely inflated charitable gift receipts to profit from inflated tax credit claims”(para. 29). [130] In Markou v. The Queen, 2018 TCC 66 (“Markou TCC”), Justice Paris also considered a leveraged donation program. He dismissed the argument that the appellants should be entitled to a ......
  • Walby v. The King, 2023 TCC 164
    • Canada
    • Tax Court (Canada)
    • 7 Diciembre 2023
    ...Cassan v. The Queen, 2017 TCC 174 at para 332. [24] Ibid at paras 316-317; Maréchaux, supra note 4 at para 9; Markou v. The Queen, 2018 TCC 66, aff’d 2019 FCA 299 at para 77. [25] Maréchaux, supra note 4 at para 11. [26] Crane, supra note 14 at para 30. [27] Ibid at para 30......
  • 4092325 Investments Ltd. v. The Queen, 2018 TCC 228
    • Canada
    • Tax Court (Canada)
    • 23 Octubre 2018
    ...146.1, since other cases governed by the rule have included “donative intent” including Mariano and Markou v. The Queen, 2018 TCC 66 or in Simard v. The Queen, 2014-2554(IT)G (an ongoing appeal) where the issue is “whether certain joint ventures entered into by the Appe......
3 cases
  • Markou v. Canada, 2019 FCA 299
    • Canada
    • Court of Appeal (Canada)
    • 5 Diciembre 2019
    ...William H. Henderson, Simonetta Olivanti, and Gerry Petriello (collectively, the appellants) from a judgment of the Tax Court of Canada (2018 TCC 66, 2018 D.T.C. 1056) wherein Paris J. (the Tax Court judge) dismissed the appeals against Mr. Henderson and Ms. Olivanti’s reassessments for the......
  • Herring v. The Queen, 2022 TCC 41
    • Canada
    • Tax Court (Canada)
    • 31 Marzo 2022
    ...use of falsely inflated charitable gift receipts to profit from inflated tax credit claims”(para. 29). [130] In Markou v. The Queen, 2018 TCC 66 (“Markou TCC”), Justice Paris also considered a leveraged donation program. He dismissed the argument that the appellants should be entitled to a ......
  • 4092325 Investments Ltd. v. The Queen, 2018 TCC 228
    • Canada
    • Tax Court (Canada)
    • 23 Octubre 2018
    ...146.1, since other cases governed by the rule have included “donative intent” including Mariano and Markou v. The Queen, 2018 TCC 66 or in Simard v. The Queen, 2014-2554(IT)G (an ongoing appeal) where the issue is “whether certain joint ventures entered into by the Appe......

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