14 October 2016 Interpretation 170549

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Summaries

Summary Under

Westcan test for JV, co-tenancy was JV

ACo and BCo, which were co-tenants of a property in construction held through a Nominee made a s. 273 election in year X + 2 designating ACo as...

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Summary Under

nominee accepted as registrant

ACo and BCo, which were co-tenants of a property in construction held through a Nominee made a s. 273 election in year X + 2 designating ACo as...

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Summary Under

agent could not claim ITCs

ACo and BCo, which were co-tenants of a property in construction held through a Nominee, signed an agency agreement in which Nominee was...

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Summary Under

co-owners required to report pro rata portions of sale made by their agent

ACo and BCo, which were co-tenants of a property in construction held through a Nominee, signed an agency agreement in which Nominee was...

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