CRA will not provide certificates of residency for Canadian partnerships

CRA will not provide a certificate of residency for a Canadian partnership (i.e., with only Canadian-resident partners) even though this can be a significant impediment to carrying on business in some foreign jurisdictions.

Neal Armstrong. Summary of 3 December 2013 TEI Roundtable Q. 9, 2013-0510851C6 under s. 2(1).