Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408 -- summary under Ownership
Summary Under
Tax Topics - General Concepts - Ownershipproperty held in trust cannot be said to belong to the trustee
CRA obtained an interim order to charge the interest of Mr. Shaker, as one of the trustees of a trust (the “VSI Trust”) for a Toronto property...
Words and Phrases
beneficial ownership| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 458 - Subsection 458(1) - Paragraph 458(1)(a) - Subparagraph 458(1)(a)(i) | a trustee of a real estate trust does not hold any “interest in real property” that can be charged by CRA | 407 |