Angelo Discepola, Robert Nearing, "A Reply to the CRA's Classification of Florida and Delaware LLLPs and LLPs as Corporations", 2016 Conference Report (Canadian Tax Foundation), 24:1-39

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation

First Cdn application of two-step approach to entity classification (pp. 24:2-3)

The earliest decision to apply the two-step approach in Canadian...

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Summary Under
Tax Topics - Income Tax Act - Section 96

General characteristics of LLPs (p. 24:13)

In broad terms, LLPs are fundamentally general partnerships and defined as such under LLP legislation....

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Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 35 - Subsection 35(1) - Corporation

Implicit treatment by Interpretation Act of LLP/LLLPs as not being corporations (p. 24:28)

[S]ection 35 of the Interpretation Act…supports...

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