2. A nominee agreement is a mandate by which the mandatary acts on behalf of the mandator, but gives the appearance of acting in the mandatary's own name. A nominee agreement is a lawful form of the contract of mandate.
3. Any person may hold property for another under a nominee agreement. To be valid, the agreement must have been entered into on or before the acquisition of the property and must comply with the mandate provisions of the C.C.Q. Furthermore, in order for a nominee agreement to be recognized for tax purposes, the mandator and the mandatary must disclose the existence of the agreement and reveal its content to Revenu Québec.
11. Where a nominee is entrusted with the management of an immovable by its owner and empowered to represent the owner for the purposes of entering into leases and collecting rents, which are juridical acts,
supplies of immovables made by way of lease through the nominee are considered to have been made by the owner of the immovable.