May 2019 CPA Alberta CRA Roundtable, GST Session – Q.18

Policy Tabs

Summaries

Summary Under

CRA may consider assessing the purchaser directly where the vendor was misled in relying on s. 221(2)

Joint venture participants, who had not made a joint venture election, purchased real estate collectively through a representative who was...

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Summary Under

back-dated election generally permitted if the parties had been treating one as in place

Joint venture participants, who had not made a joint venture election, purchased real estate collectively through a representative who was...

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Summary Under

CRA might assess purchaser directly where vendor had innocently relied on s. 221(2)

Joint venture participants, who had not made a joint venture election, purchased real estate collectively through a representative who was...

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