Words and Phrases - "bare trust"

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Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023

Two returns required where 2 registered individuals holding as partners (para. 1.8)

  • Where 2 individual citizens are shown on the land...

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Words and Phrases
bare trust
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Owner 62
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (c) 32
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Dwelling Unit 69
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Residential Property 251
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Taxable Value 123
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 7 - Subsection 7(1) 319
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Specified Canadian Trust 153
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Underused Housing Tax Regulations - Section 2 - Subsection 2(3) 39
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(c) 50
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(d) 59
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(h) 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(k) 51

Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45

unrelated individual acquiring interest as bare trustee did not deny the rebate

Because of lender requirements respecting the taxpayer’s purchase of a new home, on the closing of the purchase, a friend of the taxpayer (Dr....

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Words and Phrases
bare trust
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency bare trustee is transparent for tax purposes 155