joint venture

River Cree Resort Limited Partnership v. Canada, 2023 FCA 130 -- summary under Subsection 273(1)

Full Title
River Cree Resort Limited Partnership v. Canada, 2023 FCA 130
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
for there to be a JV, there must be a mutual intention in the contract to form a JV

The owner and operator of a casino resort (“River Cree”) agreed with the owner of ATMs (“Access Cash”) which, in turn, had access to the...

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joint venture

Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021 -- summary under Eligible Employee

[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement

A cost sharing arrangement (CSA) is generally an agreement under...

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Medallion Corporation v. The Queen, 2018 TCC 157 -- summary under Subsection 273(1)

Full Title
Medallion Corporation v. The Queen, 2018 TCC 157
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
a property management agreement with a rental property’s sole owner qualified as a GST/HST joint venture

The appellant (“MC”) entered into 10 agreements each entitled “Joint Venture Agreement” (JVA) with corporations with which it did not deal...

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joint venture

DeWinter v. Consolidated Food Brands Inc. (1998), 43 B.L.R. (2d) 106 (B.C.S.C.) -- summary under Subsection 273(1)

Full Title
DeWinter v. Consolidated Food Brands Inc. (1998), 43 B.L.R. (2d) 106 (B.C.S.C.)
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
no JV: company not agent of sales rep; no community of interest

A terminated sales agent claimed that he was engaged in a joint venture with the company whose products he had been distributing, so that he had a...

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joint venture

Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34 -- summary under Subsection 273(1)

Full Title
Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
no shared proprietary and revenue-split interests in project

In order that the appellant (“Westcan”) could be assisted in building a malting plant near the Village of Alix, Alberta, the Village received...

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joint venture

Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA) -- summary under Section 96

Full Title
Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 96
real 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...

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joint venture
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