Corporation

Table of Contents

See Also

Anson v. HMRC, [2015] UKSC 44

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Tax Topics - Treaties - Article 24 UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose 465
Tax Topics - Treaties - Article 3 scheme in Treaty article for allocating income between jurisdictions amounted to a definition of "source" 76
Tax Topics - Treaties - 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 - Article 24 LLC not transparent 421

Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.)

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Words and Phrases
corporation person

Administrative Policy

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 378

26 April 2017 IFA Roundtable, Q.3

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Tax Topics - Income Tax Act - Section 96 further extension of grandfathering relief for Florida and Delaware LLPs and LLLPs 166
Tax Topics - Treaties - Article 4 Florida and Delaware LLPs and LLLPs treated like LLCs 26
Tax Topics - Income Tax Act - Section 93.2 - Subsection 93.2(2) Florida and Delaware LLPs and LLLPs subject to s. 93.2 21

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 153

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 223
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 8.1 effected no change/2 step-approach should be inter-provincial 255

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 the drop-down of shares into a Dutch cooperative in consideration for a credit to the membership account 454
Tax Topics - Income Tax Act - Section 93.2 - Subsection 93.2(2) membership interest in Dutch cooperative ruled to be shares 90
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 126

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 32

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 circustances test respecting transition of LLPs to corporation status 153

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 75
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 147

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 306
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 108
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 230

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 301

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 384

24 November CTF Annual Roundtable, Q.7

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20 August 2015 External T.I. 2015-0581681E5 F - Non-resident trust rules

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Tax Topics - Income Tax Act - Section 94 - new - Connected Contributor Liechtenstein Foundation with Canadian-resident beneficiary not subject to s. 94(3) 329

[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 - 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"

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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 384

30 October 2012 Ontario CTF Roundtable, 2012-0463021C6 - Directorate policy - entity classification

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15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt

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28 September 2009 Internal T.I. 2008-030051 -

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Income Tax Technical News, No. 38, 22 September 2008 under "Foreign Entity Classification"

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14 August 2008 External T.I. 2004-010469 -

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Tax Topics - Income Tax Act - Section 88 - Subsection 88(3) 48

5 October 2004 External T.I. 2004-006186 -

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9 September 2002 Internal T.I. 2002-014395 -

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29 January 2002 External T.I. 2001-008584 -

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10 February 1999 T.I. 982987

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24 September 1997 T.I. 964219

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28 January 1997 T.I. 962501

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30 July 1996 T.I. 962459 (C.T.O. "Kazackhstan Limited Liability Partnerships")

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30 August 1995 T.I. 950304 (C.T.O. "Corporate Status-Dutch BV with Unlimited Liability")

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13 July 1995 T.I. 951809 (C.T.O. "6363-1 Foreign Affiliates - Def'n of Corporation")

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25 October 1994 T.I. 941925 (C.T.O. "Partnership or Corporation")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 19

25 October 1994 T.I. 941750

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27 June 1994 T.I. 940600 (C.T.O. "Corporate Status of a Delaware LLC (4093-U5-100-4)")

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27 June 1994 T.I. 940819 (C.T.O. "Corporate Status of a Nova Scotia Co. (H.A.A. 6363-1)")

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17 February 1994 T.I. 932790 (C.T.O. "Barbadian Limited Liability Company (Barbados Treaty)")

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93 C.M.TC - Q. 12

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4 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1022)

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IT-343R "Meaning of the Term Corporation"

Articles

Michael N. Kandev, Sandra Slaats, "Recent Developments in the Foreign Affiliate Area", 2015 Annual CTF Conference paper

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Nathan Boidman, Peter Glicklich, Michael Kandev, "Canada's New Approach to U.S. LLPs and LLLPs", Tax Management International Journal, 2016, p.479

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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.

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Matias Milet, "Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries", 2011 Canadian Tax Journal, Vol 59, p. 25

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Gwendolyn Watson, Steven Baum, "U.S. LLCs as Corporations - a New Canada Revenue Agency Position?", International Tax Planning, 2011, p. 1136

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Jessica Fabbro, "What is an LLC?", CCH Tax Topics, No. 2067, 20 October 2011, p.1

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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

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John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20

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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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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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Tax Topics - Income Tax Act - Section 113 - Subsection 113(1) 7

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