Agency
Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011 -- attach -- Agency
P-182R "Acting as an Agent" July 2003 -- attach -- Agency
GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005 -- attach -- Agency
4 April 1995 External T.I. 9506985 - AGENCY AGREEMENT -- attach -- Agency
16 April 1997 Internal T.I. 9705717 - BENEFICIAL OWNER OF PROPERTY -- attach -- Agency
25 February 2005 Ruling Case No. 51031 -- attach -- Agency
GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014 -- attach -- Agency
acquisitions of agent those of principal
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) -- attach -- Agency
weight given to written agreement terms in finding that intermediary purchased as principal
E.S.G. Holdings Ltd. v. The Queen, 76 DTC 6158, [1976] CTC 295 (FCA) -- attach -- Agency
consequences of carrying on business through agent and employees were the same
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