Expert Analysis

Bare title, real tax debt: Gill leaves a valuation question unanswered

By Parveen Karsan ( October 26, 2026, 2:34 PM EDT) -- The Tax Court’s treatment of a son added to title for mortgage financing revives an unresolved tension over s. 160, bare trusts and the value of legal ownership without beneficial ownership....
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Case(s):
Gill v. Canada, 2026 TCC 18
Livingston v. Canada, 2008 FCA 89
Goldman v. Canada, 2021 TCC 13
Rose v. Canada, 2009 FCA 93
9101-2310 Québec Inc. v. Canada, 2013 FCA 241
Jane Gardner (Appellant) v. The Minister of National Revenue (Respondent), 88 DTC 1649
Campbell v. Canada, 2009 TCC 431
Parihar v. Canada, 2015 TCC 52
Singh v. Canada, 2019 TCC 265

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