Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
XXX
RE: Status of West German Entity
This is in reply to your letter of March 5, 1984 concerning the above-mentioned subject.
You indicate that Interpretation Bulletin IT-343R gives guidance as to which foreign entities are considered corporations for the purpose of subdivision i of Division B of Part I of the Income Tax Act (the "Act"). Since the abbreviation "G.m.b.h. & Co. KG" is not included in the list in paragraph 3 of the Bulletin (only "G.m.b.H." is there referred to) you request our views on the status of such entity.
We have examined the status of a "G.m.b.H. & Co. KG" and are of the opinion that a KG cannot be considered to be a corporation.
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© Her Majesty the Queen in Right of Canada, 1988
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© Sa Majesté la Reine du Chef du Canada, 1988
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