Roderick I’Anson Banks, "Lindley & Banks on Partnership", (Sweet & Maxwell, 20th Ed.) 2017

Summary Under
Tax Topics - Income Tax Act - Section 96

Distinction between employee and partner/fixed distribution entitlement (5-20)

[I]gnoring for the present section 2(3)(b) [the same as...

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Summary Under
Tax Topics - Other Legislation/Constitution - Ontario - Partnerships Act - Section 6

Effect of s. 5 of the Partnership Act 1890 (U.K.) (similar to s. 6 of the Partnerships Act (Ontario)) (12-05)

The dual agency concept: The...

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