LLLPs may be partnerships on the basis of being governed by a contract for carrying on business in common

At 2016 IFA Roundtable, Q. 1, CRA orally indicated that Florida and Delaware limited liability partnerships and limited liability limited partnerships are corporations for ITA purposes, given their separate legal personality and that all the members (even the GP) have limited liability.

Joel Nitikman suggests that an LLLP or an LLP is a partnership for ITA purposes given that has the following hallmarks of partnership:

(a) it has at least two members;

(b) its members are carrying on business with a view to profit; and

(c) there is in force a contractual agreement, express or implied, in writing orally, or by conduct, between or among its members to carry on the business with a view to profit.

Adoption by CRA of this view presumably would entail repudiation of its position that Quebec limited partnerships which do not carry on business can be partnerships (see 2011-0411911C6, see also Folio S4-F16-C1, para. 1.18). (See also Matias Milet respecting the more flexible Wittgenstein approach of identifying "family resemblances" within a class of entities.)

Neal Armstrong. Summary of Joel Nitikman, "Is an LLP a Corporation for Canadian Tax Purposes? A Reply to the CRA," Tax Topics, (Wolters Kluwer), No. 2313, July 7, 2016, p.1 under s. 96.