Articles
Anthony V. Strawson, "Should Partnership Information Returns be Filed as a Matter of Course?", Tax for the Owner-Manager, Vol. 9, No. 4, October, 2009, p. 4.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) | 0 |
Subsection 229(1)
Administrative Policy
31 May 2016 External T.I. 2016-0642011E5 - Functional currency election and partnerships
ACo and BCo are equal partners in a partnership. ACo has made a functional currency election under s. 261(3). The partnership books and records...
90 C.R. - Q32
Where a partner retires from a partnership that has a continuing right to an allocation of income under s. 96(1.1), or has a residual interest...
88 C.R. - "Tax Reform and Tax Administration" - "Partnership Reporting"
Explanation of the need for the regulation.
IC 89-5R "Partnership Information Return"
Articles
Robert Cribb, Marco Chown Oved, "Snow washing: Canada is the world’s newest tax haven ", Toronto Star, 25 January 2017
Filing exemption for provincially-formed partnerships which have no Canadian partners or Canadian business
Of greatest interest to foreign...
Forms
T5013 "Statement of Partnership Income"
Subsection 229(4)
Administrative Policy
1 May 1990 T.I. (October 1990 Access Letter, ¶1484)
A partnership formed to pay the expenses incurred by a condominium building with respect to community property, and a "non-profit" partnership...