Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA) -- summary under Section 96
Summary Under
Tax Topics - Income Tax Act - Section 96real estate JV not a partnership
In finding that an arrangement styled as a real estate joint venture was not a partnership, and instead was a joint venture that "was a voluntary...
Words and Phrases
joint venture| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | management fee received by way of interest-free loan benefit | 119 |