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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Whether a GmbH & C0 KG is a corporation or a partnership for purposes of the Act. This entity is a hybrid German entity combining both a GmbH and a KG.
Position: Most likely would be considered as a partnership
Reasons: Ken Major spoke to XXXXXXXXXX and said that it would appear (based on Megatext search) that we would treat such entities as partnerships. Having said this, it would appear from the correspondence examined that we had not actually made a determination as to whether or not such entities were partnerships or corporations but rather for the purpose of the correspondence examined the entities had been accepted as being partnerships. If a more definitive answer was required XXXXXXXXXX would have to send in more information. XXXXXXXXXX wrote back indicating that our informal opinion was sufficient for now and to close the file. No written response issued.
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