Courts continue to focus on substance over intention when determining ownership.

In a Quebec case, a taxpayer claimed she was merely a nominee for her former spouse in a real estate development project. However, evidence showed she:

• Held title in her name
• Obtained permits
• Contributed financially
• Acted as owner during divorce proceedings

The court ruled that the taxpayer was the true owner and required her to report the full taxable gain.

Action: Nominee arrangements must be properly documented and consistently reflected in actions—not just intentions.