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<>BDC 0 -1.235 TD [(at)-48( least)-6( prove)-28( that)-38( they)-51( suffered)-34( some)-26( kind)-48( of)-48( harm)-16( as)-3( a)-32( result)-26( of)-48( the)-22( simulation.)-44( Once)-22( again,)-41( proof)]TJ EMC /P <>BDC 0 -1.235 TD [(of)-48( the)-22( simulation)-28( may)-52( be)-6( made)-28( by)-3( any)-35( mean.)-45( Conversely,)-15( parties)-58( to)-48( a)-32( counter)-18( letter)-12( may)-52( decide)-54( to)]TJ EMC /P <>BDC 0 -1.235 TD [(publish)-8( it)-29( to)-48( end)-38( the)-22( simulation:)-45( in)-45( that)-38( case,)-22( it)-29( will)-24( be)-6( more)-16( difficult)-6( for)-9( third)-55( parties)-58( to)-48( rely)-36( on)-6( the)]TJ EMC /P <>BDC 0 -1.471 TD [(apparent)-53( contract.)-47( However,)-12( in)-45( a)-32( recent)-44( case)]TJ EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 8.6897 0 0 8.6897 274.3448 680.2759 Tm (1)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 274.3448 679.6552 cm 0 0 m 4.966 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 279.3103 676.5518 Tm [(,)-16( the)-22( Superior)-44( Court)-26( found)-27( liable)-19( both)-54( the)-22( nominees)]TJ EMC /P <>BDC -20.706 -1.235 Td [(and)-38( true)-42( owners)-12( of)-48( an)-6( immovable,)-6( concluding)-43( that)-38( the)-22( parties)-58( had)-38( deliberately)-5( created)-18( confusion)]TJ EMC /P <>BDC 0 -1.235 TD [(tantamount)-56( to)-48( abuse)-41( of)-48( right)-55( and)-38( that)-38( the)-22( theory)-44( of)-48( )]TJ EMC /P <>BDC /TT1 1 Tf [(alter)-55( ego)]TJ EMC /P <>BDC /TT0 1 Tf 27.059 0 Td [( had)-38( also)-48( to)-48( be)-6( applied.)]TJ EMC /P <>BDC -27.059 -2.176 Td [(In)-48( closing,)-22( although)-46( it)-29( may)-52( look)-48( surprising)-19( at)-48( the)-22( outset,)-57( a)-32( fictive)-32( instrument,)-54( such)-6( as)-3( a)-32( nominee)]TJ EMC /P <>BDC 0 -1.235 TD [(agreement,)-1( is)-43( entirely)-12( legal)-6( unless)-51( it)-29( is)-43( used)-8( for)-9( improper)-55( purposes.)]TJ EMC /P <>BDC 0 -2.176 TD [(However,)-12( parties)-58( 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or)-52( a)-32( real)-39( estate)-41( investment)-47( trust)-55( \(\223)]TJ EMC /P <>BDC /TT2 1 Tf 0 Tw 20.706 0 Td (REIT)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 2.294 0 Td [(\224\),)-56( in)-45( the)-22( name)-28( of)-48( a)-32( nominee.)]TJ EMC /P <>BDC -23 -2.176 Td [(One)-51( of)-48( these)-24( arguments)-41( is)-43( based)-41( on)-6( the)-22( fact)-35( that)-38( partnerships)-27( and)-38( trusts)-26( created)-18( under)-31( the)-22( )]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw (Civil)Tj EMC /P <>BDC 0.016 Tw 0 -1.235 TD [(Code)-22( of)-48( Qu\351bec)]TJ EMC /P <>BDC /TT0 1 Tf 7.412 0 Td ( \(\223)Tj EMC /P <>BDC /TT2 1 Tf 1 0 Td [(Civil)-6( Code)]TJ EMC /P <>BDC /TT0 1 Tf 4.941 0 Td [(\224\))-40( do)-6( not)-22( benefit)-57( from legal)-6( personality)-47( and)-38( therefore)-57( are)-26( not)-22( separate)]TJ EMC /P <>BDC -13.353 -1.235 Td [(\253persons\273)-37( distinct)-6( from their)-55( members,)-26( partners)-38( or)-52( beneficiaries.)-50( Indeed,)-17( historically,)-55( under)-31( the)-22( civil)]TJ EMC /P <>BDC T* [(law,)-45( the)-22( patrimony)-22( was)-45( always)-3( considered)-50( to)-48( be)-6( attached)-46( to)-48( a)-32( natural)-2( or)-52( legal)-6( person.)-18( Over)-9( time,)-9( the)]TJ EMC /P <>BDC T* [(concept)-27( developed)-33( which)-32( attributed)-7( a)-32( distinct)-6( patrimony)-22( to)-48( the)-22( partnership)-57( from the)-22( patrimonies)-8( of)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( partners,)-54( and)-38( which)-32( attributed)-7( a)-32( patrimony)-22( by)-3( appropriation)-46( to)-48( the)-22( trust,)-12( autonomous)-26( and)-38( distinct)]TJ EMC /P <>BDC 0 -1.235 TD [(from the)-22( patrimonies)-8( of)-48( the)-22( settlor,)-58( trustee)-2( or)-52( beneficiary)-47( thereof.)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( the)-22( case)-6( of)-48( trusts)-25( constituted)-46( under)-31( the)-22( Civil)-53( Code,)-38( including)-54( REITs,)-3( nominees)-18( have)-8( not)-22( been)]TJ EMC /P <>BDC 0 -1.235 TD [(consistently)-11( used)-8( in)-45( practice)-28( and)-38( are)-26( less)-46( common.)-6( Indeed,)-17( article)-39( 1278)-11( of)-48( the)-22( Civil)-53( Code)-22( states)-38( that)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( titles)-3( relating)-15( to)-48( the)-22( property)-38( of)-48( the)-22( trust)-55( are)-26( drawn)-42( up)-6( in)-45( the)-22( trustees\222)-44( names.)-15( On)-19( this)-32( basis,)-35( it)-29( is)]TJ EMC /P <>BDC 0 -1.235 TD [(common)-48( to)-48( see)-35( the)-22( title)-32( to)-48( property)-38( held)-51( by)-3( a)-32( REIT)-16( registered)-25( in)-45( the)-22( land)-51( registry)-16( under)-31( the)-22( names)]TJ EMC /P <>BDC T* [(of)-48( all)-59( the)-22( trustees)-31( acting)-38( in)-45( their)-55( capacity)-38( as)-3( trustees)-31( of)-48( the)-22( trust.)-12( Other)-28( legal)-6( advisers)-42( still)-27( register)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( title)-32( to)-48( the)-22( property)-38( directly)-9( in)-46( the)-22( name)-28( of)-48( the)-22( REIT,)-32( despite)-11( article)-39( 1278.)-27( For)-29( the)-22( time)-52( being,)]TJ EMC /P <>BDC 0 -1.235 TD [(nothing)-14( indicates)-54( that)-38( this)-32( practice)-28( affects)-54( the)-22( validity)-3( of)-48( the)-22( property)-38( title.)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( the)-22( above)-41( cases,)-51( however,)-2( a)-32( nominee)-47( is)-43( not)-22( used)-8( on)-6( the)-22( basis)-19( of)-48( the)-22( lack)-45( of)-48( legal)-6( personality)-47( of)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( trust)-55( because)-43( the)-22( Civil)-53( Code)-22( expressly)-12( recognizes)-47( that)-38( the)-22( parties)-58( involved)-38( have)-8( no)-6( real)-39( rights)-26( in)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( distinct)-6( patrimony.)-38( This)-52( recognition)-50( helps)-22( resolve)-12( the)-22( ambiguity)-15( caused)-11( by)-3( this)-32( lack)-45( of)]TJ EMC /P <>BDC 0 Tw T* (personality.)Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(The)-42( advantage)-36( of)-48( a)-32( nominee)-47( for)-9( a)-32( REIT)-16( 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Tf 34.176 0 Td [(,)-16( but)-22( also)-48( due)-38( to)-48( the)]TJ EMC /P <>BDC -34.176 -1.235 Td [(uncertainty)-50( caused)-11( in)-45( relation)-15( to)-48( the)-22( holding)-11( of)-48( title)-32( to)-48( property)-38( because)-43( of)-48( the)-22( partnership\222s)-41( lack)-45( of)]TJ EMC /P <>BDC T* [(legal)-6( personality.)-5( Indeed,)-17( in)-45( contrast)-31( to)-48( the)-22( situation)-41( pertaining)-21( to)-48( trusts,)-42( the)-22( Civil)-53( Code)-22( does)-8( not)]TJ EMC /P <>BDC T* [(directly)-9( provide)-15( for)-9( the)-22( autonomous)-26( nature)-47( of)-48( the)-22( patrimony)-22( for)-9( partnerships,)-43( or)-52( that)-38( the)-22( partners)]TJ EMC /P <>BDC T* [(hold)-51( no)-6( real)-39( right)-55( in)-46( the)-22( partnership\222s)-41( property.)]TJ EMC /P <>BDC 0 -2.412 TD [(Furthermore,)-44( in)-46( the)-22( case)-6( of)-48( )]TJ EMC /P <>BDC /TT1 1 Tf [(Ville)-52( de)-6( Qu\351bec)-27( c.)-46( Compagnie)-5( d\222immeubles)-35( Allard)-32( lt\351e)]TJ EMC /P <>BDC /TT0 1 Tf 0 Tw 37 0 Td ( )Tj EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 8.6897 0 0 8.6897 454.3448 634.3449 Tm (1)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 454.3448 633.7242 cm 0 0 m 4.966 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 459.3103 630.6208 Tm [(,)-16( the)-22( Court)-26( of)]TJ EMC /P <>BDC -37.765 -1.235 Td [(Appeal)-5( stated)-41( that)-38( since)-19( the)-22( limited)-52( partnership)-57( did)-19( not)-22( have)-8( a)-32( distinct)-6( legal)-6( personality)-47( from its)]TJ EMC /P <>BDC 0 -1.235 TD [(members,)-26( it)-29( did)-19( not)-22( hold)-51( the)-22( partnership\222s)-41( assets,)-8( and)-38( therefore)-57( found)-27( that)-38( the)-22( partners)-38( held)-51( an)]TJ EMC /P <>BDC 0 -1.235 TD [(undivided)-14( real)-39( right)-55( in)-46( the)-22( property.)-54( In)-48( that)-38( case,)-22( the)-22( Court)-26( determined)-57( that)-38( the)-22( transfer)-22( by)-3( a)-32( partner)]TJ EMC /P <>BDC 0 -1.235 TD [(of)-48( his)-16( interest)-15( in)-46( the)-22( partnership)-57( constituted)-46( a)-32( transfer)-22( of)-48( his)-16( undivided)-14( share,)-44( thereby)-18( triggering)]TJ EMC /P <>BDC 0 -1.235 TD [(transfer)-22( duties)-38( \(the)-42( parties)-58( having)-54( had)-38( the)-22( bad)-38( idea)-51( of)-48( registering)-38( the)-22( transfer\205\).)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( decision)-38( has)-35( created)-18( some)-26( uncertainty)-50( surrounding)-14( the)-22( identity)-8( of)-48( the)-22( property)-38( owner.)-58( Is)-46( the)]TJ EMC /P <>BDC 0 -1.235 TD [(property)-38( title)-32( really)-23( held)-51( in)-45( undivided)-14( co)-3(-)-20(ownership)-31( by)-3( each)-8( of)-48( the)-22( partners)-38(?)-32( And)-45( what)-6( about)-27( limited)]TJ EMC /P <>BDC 0 -1.235 TD [(partnerships)-27(?)-32( The)-42( argument)-11( relied)-26( on)-6( by)-3( the)-22( Court)-26( of)-48( Appeal)-5( to)-48( justify)-32( its conclusions)-11( applies)-8( equally)]TJ EMC /P <>BDC 0 -1.235 TD [(to)-48( limited)-52( partnerships.)-43( In)-48( practice,)-45( however,)-2( the)-22( partners)-38( in)-45( a)-32( limited)-52( partnership)-57( would)-35( certainly)-42( not)]TJ EMC /P <>BDC T* [(intend)-41( to)-48( trigger)-48( a)-32( transfer)-22( in)-45( undivided)-14( co)-3(-)-20(ownership)-31( of)-48( the)-22( property)-38( each)-8( time)-52( a)-32( unit)-35( is)-43( transferred.)]TJ EMC /P <>BDC 0 -1.235 TD [(This)-52( uncertainty)-50( has)-35( led)-19( to)-48( the)-22( commercial)-7( practice)-28( of)-48( registering)-38( the)-22( property)-38( title)-32( in)-45( the)-22( land)]TJ EMC /P <>BDC 0 -1.235 TD [(register)-19( in)-46( the)-22( name)-28( of)-48( the)-22( general)-18( partner,)-25( or)-52( a)-32( nominee)-47( corporation.)]TJ EMC /P <>BDC 0 Tw 0 -2.176 TD (_________________________________________)Tj EMC /P <>BDC 8.6897 0 0 8.6897 60.8276 429.5173 Tm (1)Tj EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 65.7931 425.7932 Tm [( [1996])-43( RJQ 1566)-11( \(C.A.\).)-52( )]TJ EMC /P <>BDC /TT2 1 Tf -0.471 -2.176 Td [(VOLUNTARY)-13( REGISTRATION)-32( FOR)-7( GST)-3( AND)-10( QST)-3( PURPOSES)-31( BY)-23( A)-43( NOMINEE)]TJ EMC /P <>BDC /TT0 1 Tf 0 -1.235 TD [(Diana)-35( Darilus)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( an)-6( immovable)-48( property)-38( context,)-27( a)-32( person)-2( can)-35( act)-19( as)-3( a)-32( nominee)-47( for)-9( another)-21( person)-2( for)-9( the)-22( purpose)]TJ EMC /P <>BDC 0 -1.235 TD [(of)-48( holding)-11( title)-32( to)-48( the)-22( property)-38( and)-38( handling)-44( the)-22( property)-38( management.)-4( This)-52( type)-51( of)-48( structure)-51( implies)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( existence)-11( of)-48( a)-32( mandatary)-41(-)-20(mandator)-11( relationship)-5( that)-38( is)-43( not)-22( disclosed)-8( to)-48( third)-55( parties.)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( the)-22( context)-11( of)-48( this)-32( type)-51( of)-48( relationship,)-21( the)-22( mandator)-11( is)-43( the)-22( person)-2( considered)-50( to)-48( be)-6( carrying)-32( on)]TJ EMC /P <>BDC 0 -1.235 TD [(commercial)-7( activities)-48( involving)-51( the)-22( property,)-54( and)-38( is)-43( therefore)-57( generally)-2( required)-38( to)-48( register)-19( for)-9( GST)]TJ EMC /P <>BDC 0 -1.235 TD [(and)-38( QST)-3( purposes.)]TJ EMC /P <>BDC 0 -2.176 TD [(However,)-12( a)-32( nominee)-47( corporation)-57( holding)-11( title)-32( to)-48( immovable)-48( property)-38( on)-6( behalf)-41( of)-48( the)-22( true)-42( owner)-42( may)]TJ EMC /P <>BDC 0 -1.235 TD [(wish)-59( to)-48( register)-19( voluntarily)-28( for)-9( several)-12( reasons,)-47( such)-6( as)-3( the)-22( following:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 234.0001 Tm [(use)-31( of)-23( the)-39( nominee\222s)-14( GST)-15( and)-46( QST)-15( registration)-54( numbers)-39( in)-8( the)-39( legal)-31( and)-46( administrative)-46( documentation,)-20( such)-31( as)]TJ EMC /LBody <>BDC 0 -1.214 TD [(invoices)-31( or)-40( commercial)-32( leases,)-46( in)-8( 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the)-22( existence)-11( of)-48( a)-32( counter)]TJ EMC /P <>BDC 0 -1.235 TD [(letter)-12( may)-52( be)-6( made)-28( by)-3( any)-35( mean,)-44( including)-54( testimony.)-31( This)-52( is)-43( rather)-35( exceptional,)-17( considering)-5( that)]TJ EMC /P <>BDC T* [(the)-22( rules)-9( of)-48( evidence)-57( do)-6( not)-22( allow)-16( the)-22( parties)-58( to)-48( a)-32( written)-55( contract)-31( to)-48( use)-35( testimony)-15( to)-48( contradict)-18( or)]TJ EMC /P <>BDC 0 -1.235 TD [(vary)-52( its terms.)-45( The)-42( reasoning)-21( of)-48( the)-22( courts)-42( is)-43( that)-38( the)-22( nominee)-47( agreement)-44( constitutes)-43( a)-32( contract)-31( by)]TJ EMC /P <>BDC 0 -1.235 TD [(itself,)-19( which)-32( is)-43( separate)-50( from the)-22( apparent)-53( contract.)-47( This)-52( being)-25( so,)-19( testimony)-15( is)-43( not)-22( used)-8( to)]TJ EMC /P <>BDC 0 -1.235 TD [(contradict)-18( the)-22( apparent)-53( contract)-31( but)-22( rather)-35( to)-48( establish)-54( the)-22( 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