See Also
Anson v. HMRC, [2015] UKSC 44
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| Tax Topics - Treaties - Income Tax Conventions - Article 24 | UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose | 465 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | scheme in Treaty article for allocating income between jurisdictions amounted to a definition of "source" | 76 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | pragmatic approach to determining "same" - also appearing in IV,7(b) of Cda-US Treaty | 130 |
HMRC v. Anson, [2013] EWCA Civ 63, rev'd supra
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| Tax Topics - Treaties - Income Tax Conventions - Article 24 | LLC not transparent | 421 |
Administrative Policy
27 October 2020 CTF Roundtable Q. 9, 2020-0866671C6 - entity classification of UK LLP
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| Tax Topics - Income Tax Act - Section 96 | UK LLP has the attributes of a corporation rather than a partnership | 107 |
1 August 2019 External T.I. 2018-0768561E5 - Application Administrative Position on US LLPs & LLLP
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| Tax Topics - Income Tax Act - Section 96 | no ability for an otherwise grandfathered LLLP to treat itself prospectively as a corporation | 216 |
16 May 2018 IFA Roundtable Q. 8, 2018-0749481C6 - Update on Entity Classification
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| Tax Topics - Income Tax Act - Section 96 | French limited partnership viewed as corp/grandfathering relief re LLPs/LLLPs | 327 |
13 February 2017 Internal T.I. 2015-0568011I7 - Classification of Florida LLLP
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| Tax Topics - Income Tax Act - Section 96 | Florida real estate LLLPs were corporations (subject to transitional relief) | 444 |
13 February 2017 Internal T.I. 2015-0587691I7 - Classification of a Delaware LLLP
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| Tax Topics - Income Tax Act - Section 96 | Delaware LLLP that was wound up before 2016 treated as partnership for capital loss purposes | 402 |
26 April 2017 IFA Roundtable Q. 3, 2017-0691131C6 - U.S. LLPs and LLLPs
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| Tax Topics - Income Tax Act - Section 96 | further extension of grandfathering relief for Florida and Delaware LLPs and LLLPs | 182 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | Florida and Delaware LLPs and LLLPs treated like LLCs | 28 |
| Tax Topics - Income Tax Act - Section 93.2 - Subsection 93.2(2) | Florida and Delaware LLPs and LLLPs subject to s. 93.2 | 23 |
29 November 2016 CTF Roundtable Q. 10, 2016-0669751C6 - U.S. LLPs and LLLPs
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| Tax Topics - Income Tax Act - Section 96 | CRA may allow LLPs and LLLPs to file as corps only on a going-forward basis | 157 |
1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs
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|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | corporation/partnership classification of foreign entity not affected by Quebec residence of member | 233 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | 8.1 effected no change/2 step-approach should be inter-provincial | 277 |
2016 Ruling 2015-0571441R3 - Dutch Cooperative - 93.2 & 95(2)(c)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(c) | rollover is available on joint drop-down of shares of a Dutch private limited liability company into a Dutch cooperative in consideration for respective credits to the membership accounts | 502 |
| Tax Topics - Income Tax Act - Section 93.2 - Subsection 93.2(2) | membership interest in Dutch cooperative ruled to be shares | 92 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Controlled Foreign Affiliate | non-resident subsidiaries CFAs of bottom-tier Cdn partnership and FAs of Canadian corporate partners | 130 |
| Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(3) | joint contribution of shares of FA to Netherlands co-op in consideration for credits to their respective membership accounts deemed to be for share consideration | 57 |
21 June 2016 Internal T.I. 2015-0581151I7 - Dutch Co-Op Entity Classification
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| Tax Topics - Income Tax Act - Section 96 | Dutch co-op a corp., not partnership | 45 |
| Tax Topics - General Concepts - Foreign Law | two-step approach applied to finding Dutch co-op a corporation | 103 |
10 June 2016 STEP Roundtable Q. 8, 2016-0634951C6 - U.S. LLPs & LLLPs Classification
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| Tax Topics - Income Tax Act - Section 96 | facts and circumstances test respecting transition of LLPs to corporation status | 160 |
29 April 2015 External T.I. 2014-0532691E5 F - Vente immeuble - syndicat copropriétaire
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|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | distribution of gain to members of a condominium syndicate gave rise to a shareholder benefit | 77 |
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) | a syndicate of condominium co-owners could qualify as a s. 149(1)(l) corporation, so that a capital gain realized by it on a condo sale would be exempt | 151 |
2015 Ruling 2014-0541951R3 - Foreign Affiliate Debt Dumping
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| Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(9) - Paragraph 212.3(9)(b) - Subparagraph 212.3(9)(b)(ii) | s. 212.3(9)(b)(ii) PUC restoration for upper-tier QSCs on the payment by a U.S. LLP of a proportionate “dividend” to lower tier CRIC partners | 349 |
| Tax Topics - Income Tax Act - Section 90 - Subsection 90(2) | proportionate LLP distribution to three direct or indirect general or limited partners treated as dividend on single class of shares | 110 |
| Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(3) | two Canadian corporate partners immediately beneath the U.S. border are QSCs respecting investments made by lower-tier CRICs in a U.S. LLP | 238 |
21 July 2017 External T.I. - General answer for Delaware/Florida Working Group Submissions / Questions
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| Tax Topics - Income Tax Act - Section 96 | CRA elaborates on its grandfathering of LLPs and LLLPs | 276 |
26 May 2016 IFA Roundtable Q. 1, 2016-0642051C6 - Classification of U.S. LLPs & LLLPs
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| Tax Topics - Income Tax Act - Section 96 | LLPs and LLLPs treated as corporations | 341 |
4 October 2010 Internal T.I. 2008-0289461I7 - Netherlands Antilles private foundation
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| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | Netherlands Antilles private foundation qualifies as trust notwithstanding separate legal personality | 398 |
24 November CTF Annual Roundtable, Q.7
20 August 2015 External T.I. 2015-0581681E5 F - Non-resident trust rules
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| Tax Topics - Income Tax Act - Section 94 - Subsection 94(1) - Connected Contributor | Liechtenstein Foundation with Canadian-resident beneficiary not subject to s. 94(3) | 343 |
[U.K] Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44 25 September 2015
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| Tax Topics - Treaties - Income Tax Conventions - Article 24 | Anson specific to its facts | 112 |
INTM180030 - "Foreign entity classification for UK tax purposes: List of Classifications of Foreign Entities for UK tax purposes"
28 May 2015 IFA Roundtable Q. 3, 2015-0581511C6 - IFA 2015 Q.3: Entity Classification
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|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | status of LLLPs as partnerships or corporations | 402 |
30 October 2012 Ontario CTF Roundtable, 2012-0463021C6 - Directorate policy - entity classification
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5 October 2012 Roundtable, 2012-0451261C6 F - Foreign entity classification
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15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Share | division of capital not necessary for "shares" | 136 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Affiliate | 140 |
14 April 2010 Internal T.I. 2009-0347511I7 F - Partie I.3 - Société de personnes
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|---|---|---|
| Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(g) | s. 181.2(3)(g) was to be applied on basis that partnership interest and debt held by a Crown agent was held by the Quebec government, being a corporation | 158 |
28 September 2009 Internal T.I. 2008-0300511I7 - Classification of a foreign entity - Anstalt
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Income Tax Technical News, No. 38, 22 September 2008 under "Foreign Entity Classification"
14 August 2008 External T.I. 2004-0104691E5 - Conversion of a LLC to a LP
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| Tax Topics - Income Tax Act - Section 88 - Subsection 88(3) | 54 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | LLC conversion to Delaware LP | 54 |
5 October 2004 External T.I. 2004-0061861E5 - Status of a Malagasy SARL
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27 March 2008 External T.I. 2006-0200451E5 F - Syndicat de copropriétaires
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) | distribution of land by Quebec condominium syndicate would cause it to lose its NPO status | 65 |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | the co-owners of a Quebec syndicate were to be viewed as members of a corporation, so that s. 15(1) applied to a distribution to them | 83 |
9 September 2002 Internal T.I. 2002-0143957 - Liechtenstein Establ.- whether corporation
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29 January 2002 External T.I. 2001-0085845 - Limited Liability Company
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10 February 1999 External T.I. 9829875 - WHETHER HUNGARIAN KFT IS A CORPORATION
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24 September 1997 External T.I. 9642195 - TENNESSEE LLC (CORPORATE STATUS?)
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28 January 1997 External T.I. 9625015 - JOINT STOCK COMPANIES IN RUSSIA
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30 July 1996 External T.I. 9624595 - KAZACKHSTAN LIMITED LIABILITY PARTNERSHIPS
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30 August 1995 External T.I. 9503045 - CORPORATE STATUS-DUTCH BV WITH UNLIMITED LIABILITY
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13 July 1995 External T.I. 9518095 - 6363-1 FOREIGN AFFILIATES - DEF'N OF CORPORATION
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25 October 1994 External T.I. 9419255 - PARTNERSHIP OR CORPORATION
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 21 |
25 October 1994 External T.I. 9417505 - LIMITED LIABILITY COMPANY (HAA 4093-U5-100-4)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 139 |
27 June 1994 External T.I. 9406005 - CORPORATE STATUS OF A DELAWARE LLC (4093-U5-100-4)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250 - Subsection 250(5) | 96 | |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Affiliate | 88 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 67 |
27 June 1994 External T.I. 9408195 - CORPORATE STATUS OF A NOVA SCOTIA CO. (HAA 6363-1)
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17 February 1994 External T.I. 9327905 - BARBADIAN LIMITED LIABILITY COMPANY (BARBADOS TREATY)
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93 C.M.TC - Q. 12
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Affiliate | 23 |
4 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1022)
IT-343R "Meaning of the Term Corporation"
Articles
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
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| Tax Topics - Income Tax Act - Section 96 | 1523 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 35 - Subsection 35(1) - Corporation | 211 |
Michael N. Kandev, Sandra Slaats, "Recent Developments in the Foreign Affiliate Area", 2015 Annual CTF Conference paper
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 326 | |
| Tax Topics - Income Tax Act - Section 90 - Subsection 90(9) | 284 |
Nathan Boidman, Peter Glicklich, Michael Kandev, "Canada's New Approach to U.S. LLPs and LLLPs", Tax Management International Journal, 2016, p.479
Joel Nitikman, "Is an LLP a Corporation for Canadian Tax Purposes? A Reply to the CRA", Tax Topics (Wolters Kluwer), No. 2313, July 7, 2016, p.1.
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 345 |
Nathan Boidman, "Anson and U.S. LLCs: A Canadian Perspective", Tax Notes International, August 3, 2015, p. 439.
Matias Milet, "Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries", 2011 Canadian Tax Journal, Vol 59, p. 25
Gwendolyn Watson, Steven Baum, "U.S. LLCs as Corporations - a New Canada Revenue Agency Position?", International Tax Planning, 2011, p. 1136
Jessica Fabbro, "What is an LLC?", CCH Tax Topics, No. 2067, 20 October 2011, p.1
Jessica Fabbro, "Oh Say Can You (LL)C? A Case Comment on Boliden Westmin Ltd. v. British Columbia", CCH Tax Topics, No. 1836, 17 May 2007, p. 1: discussion of finding in that case that a Nevada LLC most closely resembled a corporation.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 0 |
Marc Damo, "Characterization of Foreign Business Associations", 2005 Canadian Tax Journal, No. 2
John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 7 |
Andersen, Wilkie, "U.S. and Third-Country Limited Liability Companies Provide Opportunities for Canadian Multinationals", Tax Management International Journal, Vol. 25, No. 5, 10 May 1996, p. 291.
Hirsch, "Real Estate Issues: Traps and Opportunities", 1995 Corporate Management Tax Conference Report, c. 9
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|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 18 |
Owen, "Using a Limited Liability Company to License Intellectual Property into the United States", Taxation Law Section Newsletter, Canadian Bar Association - Ontario, Vol. 5, No. 3, May 1995, p.1.
Bernstein, "U.S. Limited Liability Corporations", Tax Profile, February 1995, Vol. 4, No. 20., pp. 201, 205.
Lanthier, "Emerging Income Tax Issues: Public Service 2,000, International Finance Companies, and U.S. Limited Liability Companies", 1993 Conference Report, pp. 3:19 - 29
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 113 - Subsection 113(1) | 7 |