See Also
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)
In connection with finding that he addition of an accommodation co-purchaser (for financing purposes) of a new condo did not have the effect of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) | accommodation co-owner was not supplied her interest directly by the builder | 451 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | “ultimate liability” doctrine indicated an accommodation-party co-purchaser of condo was not a recipient | 301 |
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) | accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder | 231 |
| Tax Topics - General Concepts - Substance | the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions | 173 |
| Tax Topics - General Concepts - Sham | the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes | 131 |