CRA maintains its policy on LLCs as corporations

CRA essentially indicated that Anson has not changed its view that an LLC is a corporation for purposes of the Act. (CRA was obliged to point out that it has not examined all the LLC statues or even changes to ones that it previously has examined, but did not communicate that this was a big deal).

Neal Armstrong. Summary of 24 November 2015 CTF Annual Roundtable, Q. 7(a) under 2015 CTF Roundtable.