Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA) -- summary under Section 96

In finding that an arrangement styled as a real estate joint venture was not a partnership, and instead was a joint venture that "was a voluntary grouping having no separate legal existence apart from its members" Stone J.A. stated "that a 'joint venture' per se may differ from a 'partnership' has been recognized by the Canadian Courts, and that neither is a legal entity is also plain."