22 July 2003 Internal T.I. 2003-0018027 F - Fondation du Liechtenstein -- attach -- Corporation
Liechtenstein sifting was a corporation rather than trust
Corporation
17 May 2022 IFA Roundtable Q. 8, 2022-0926431C6 - Foreign Entity Classification -- attach -- Corporation
materials that should accompany an entity-classification ruling request
27 March 2008 External T.I. 2006-0200451E5 F - Syndicat de copropriétaires -- attach -- Corporation
condominium syndicate described in CCQ Art. 1039 is a corporation
27 October 2020 CTF Roundtable Q. 9, 2020-0866671C6 - entity classification of UK LLP -- attach -- Corporation
a UK LLP is a corporation in light of its separate legal personality and sole responsibility for debts and conduct of business
14 April 2010 Internal T.I. 2009-0347511I7 F - Partie I.3 - Société de personnes -- attach -- Corporation
Quebec government is a corporation
1 August 2019 External T.I. 2018-0768561E5 - Application Administrative Position on US LLPs & LLLP -- attach -- Corporation
LLLPs cannot be viewed as corporations solely on a prospective basis
5 October 2012 Roundtable, 2012-0451261C6 F - Foreign entity classification -- attach -- Corporation
listing of most important criteria for foreign entity classification/separate legal personality not determinative
16 May 2018 IFA Roundtable Q. 8, 2018-0749481C6 - Update on Entity Classification -- attach -- Corporation
French société en commandite simple (SECS) a corp
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 -- attach -- Corporation
21 July 2017 External T.I. - General answer for Delaware/Florida Working Group Submissions / Questions -- attach -- Corporation
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