The appellant was the director of a corporation ("Golden Leaf" - confusingly referred to in the reasons for judgment as "GL Trust") which was a bare trustee holding title to property for another company and a trust under a joint venture agreement to build and sell residential condominiums in Richmond B.C. The Minister assessed Golden Leaf on the basis that it was the operator under a joint venture election and, as such, was liable for unremitted GST under the self-supply rule in s, 191(1) - and then assessed the appellant under s. 323(1) when the corporate assessment was not paid.
Before going on to find that Golden Leaf was not liable for the s. 191(1) assessment on the basis that no joint venture election had been made, McArthur J found (at para. 21) that Golden Leaf was a "participant" in the joint venture as it "partook and shared in the responsibilities of the joint venture through its management of the lands."