Excise and GST/HST News No. 103, December 2017

Guidelines for distinguishing joint venture from partnership

The guidelines set out in P-171R may be used to help determine the existence of...

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Palliative care training to PSWs does not qualify

Example 2

A registered social worker who is in good standing with their provincial regulatory...

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After listing general guidelines that might assist in distinguishing joint ventures and partnerships in the common law provinces, CRA stated:

The...

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