CRA states that it will not be confused for GST purposes by labelling a corp. with operational control of a JV as a “nominee”

CRA considers that a true bare trustee cannot serve as the “operator” for a GST joint venture. However:

The terms "nominee corporation" and "bare trust" may be used somewhat loosely by businesses. As a result, a so-called nominee corporation or so-called bare trust may in fact have the managerial or operational control of a joint venture…[so that] the so-called nominee corporation or bare trust may be a participant in the joint venture for GST/HST purposes.

Neal Armstrong. Summary of May 2016 Alberta CPA Roundtable, GST Q.3 under ETA s. 273(1).