Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45 -- summary under Paragraph 254(2)(b)

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b)
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