Posts tagged Excise Tax Act.
Posted in Tax

In the beginning of 2014, the CRA issued GST/HST Notice No. 284 – Bare Trusts, Nominee Corporations and Joint Ventures announcing that as of January 1, 2015, it will no longer allow joint ventures to elect for a nominee corporation or a bare trustee corporation to be the operator of a joint venture where such nominee or bare trustee does not have an ownership interest in, or ...


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