Chan v. The Queen, 2022 TCC 87
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 87 |
| Date | 29 July 2022 |
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2 practice notes
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Specified Foreign Property & Beneficial Ownership ' Form T1135
...but the real owner can require the nominal owner to convey the property to him and transfer legal title to him..." In Chan v. The Queen 2022 TCC 87 [Chan], the primary issue was the beneficial ownership of specified foreign property (a bank account allegedly containing illegally procured fu......
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T1135s, Beneficial Ownership Of Property, And Chan V The Queen: A Canadian Tax Lawyer's Case Comment
...filing a T1135 and must report that property when filing that T1135. One recent case heard by the Tax Court of Canada, Chan v The Queen, 2022 TCC 87, illustrates the potential challenges in determining what might qualify as specified foreign property, and the serious consequences a taxpayer......
2 firm's commentaries
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Specified Foreign Property & Beneficial Ownership ' Form T1135
...but the real owner can require the nominal owner to convey the property to him and transfer legal title to him..." In Chan v. The Queen 2022 TCC 87 [Chan], the primary issue was the beneficial ownership of specified foreign property (a bank account allegedly containing illegally procured fu......
-
T1135s, Beneficial Ownership Of Property, And Chan V The Queen: A Canadian Tax Lawyer's Case Comment
...filing a T1135 and must report that property when filing that T1135. One recent case heard by the Tax Court of Canada, Chan v The Queen, 2022 TCC 87, illustrates the potential challenges in determining what might qualify as specified foreign property, and the serious consequences a taxpayer......