16 September 1999 Income Tax Severed Letter 9913210 F - SYNDICAT DE COPROPRIÉTAIRES -- attach -- Corporation
syndicate of co-owners is a corporation
Corporation
Big Bad Voodoo Daddy v. The Queen, 2011 DTC 1173 [at at 955], 2011 TCC 226 (Informal Procedure) -- attach -- Corporation
LLC was corporation
28 November 2024 Internal T.I. 2024-1014251I7 - Classification of Arizona Limited Partnerships -- attach -- Corporation
separate legal personality of an Arizona LP did not render it a corporation
15 February 2006 External T.I. 2005-0148311E5 - Characterization of a French SNC -- attach -- Corporation
French société en nom collectif ("SNC") is a partnership
30 July 2024 Internal T.I. 2024-1019041I7 - Conversion from a XXXXXXXXXX -- attach -- Corporation
Iowa LLC into which a Delaware corporation was converted was a corporation for ITA purposes
2022 Ruling 2022-0929431R3 F - Entity classification -- attach -- Corporation
a French société civile de placement immobilier (SCPI) is a corporation
21 December 2022 Internal T.I. 2019-0826411I7 - Classification of a Burkina Faso SARL -- attach -- Corporation
a Burkina Faso S.A.R.L. is a corporation rather than partnership
22 December 2022 Internal T.I. 2021-0892121I7 - Classification of SCS -- attach -- Corporation
Gabon and Ivory Coast SCS with separate legal personality were partnerships given inter alia unlimited general partner liabiity
15 May 2024 IFA Roundtable Q. 2, 2024-1007541C6 - Foreign Entity Classification -- attach -- Corporation
treatment of Luxembourg SCS or SCSp as a partnership
BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179 -- attach -- Corporation
UK LLP is a corporation
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