Income Tax Technical News, No. 34, 27 April 2006 under "Delaware Revised Uniform Partnership Act"

Partnerships formed under the DRUPA or DRULPA normally would be considered to be partnerships for purposes of the Act.

[W]here a corporation has borrowed to repurchase shares, the deductibility of the interest is related to the amount of the debt required to...

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CRA has accepted that a trust was not engaged in a separate non-qualifying undertaking in situations where trustees did not form the majority of...

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The Kruco case.

Discussion of Toronto Blue Jays Baseball Club v. Ontario Minister of Finance, case.

Would an income trust (that is not engaged in the business of lending money or guaranteeing loans) still satisfy s. 132(6)(b)(i) after having...

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