GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014

After noting that "where a nominee corporation is a...registrant that makes taxable supplies as agent on behalf of the participants in a joint...

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After noting that a nominee corporation potentially may makes taxable supplies as agent on behalf of the participants in a joint venture, CRA...

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After repeating its position that participants in joint ventures may not elect "for a nominee corporation or bare trust to be the operator of the...

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After noting that "a trustee of a bare trust, for example, a nominee corporation, may act as an agent of the participants in a joint venture by...

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