Benefits-Conferring Legislation

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

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