Zheng v. The Queen, 2017 TCC 132 (Informal Procedure)
Russell J found that an individual (Qun) had signed a purchase agreement as agent for a former relative (Kwong)'s role in the purchase transaction was as agent for Kwong and then found (at para.35) that a new housing rebate application which had been made in her name and signed by her “was not made by Qun…on her own behalf but rather by her in her capacity as agent for…Kwong.” S. 279 was not discussed.
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b)||rebate form was signed and completed in the name of an individual who was acting as agent||483|
|Tax Topics - General Concepts - Agency||rebate application was made and signed as agent||195|