Section 96

Table of Contents

Cases

Freitas v. Canada, 2018 FCA 110

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) s. 152(4.2) inapplicable where reassessment, albeit in response to refund request, increased taxpayer’s liability 415
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) a statute-barred reassessment was valid for the purpose of being objected to and vacated on substantive grounds 192
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 s. 96(1.1) income was not from carrying on business 218
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) CRA has discretion to refund excess contributions 86

Raposo v. The Queen, 2018 CCI 81

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Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(5) alleged partnership was void as having an illegal purpose contrary to public policy 141
Tax Topics - General Concepts - Illegality partnership for illegal activity was void under Art. 1417 of the Civil Code 148

Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

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Whealy v. Canada, 2005 DTC 5276, 2005 FCA 190

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Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

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Witkin v. Canada, 2002 DTC 7044, 2002 FCA 174

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McEwen Bros. Ltd. v. The Queen, 99 DTC 5326 (FCA)

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Tax Topics - General Concepts - Sham deception of Minister 44
Tax Topics - General Concepts - Tax Avoidance deception of Minister 44

Sunshine Uniform Supply (1983) Ltd. v. The Queen, 2000 DTC 6127 (FCTD)

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Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Purpose/Intention motivation v. purpose 63
Tax Topics - General Concepts - Tax Avoidance 85
Tax Topics - Statutory Interpretation - Provincial Law foreign "partnership" must have the attributes of a Cdn partnership 143

Spire Freezers Ltd. v. Canada, 2001 DTC 6158, [2001] 1 S.C.R. 391, 2001 SCC 11

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Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 S.C.R. 298

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Tax Topics - General Concepts - Illegality statutory statement that illegal act not invalid 179
Tax Topics - General Concepts - Substance question of constructing the genuinely-reflective documents 192

Bow River Pipe Lines Ltd. v. Canada, 97 DTC 5385 (FCA)

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Tax Topics - General Concepts - Illegality assignment of partnership interest invalid where assignee not admitted 189
Tax Topics - General Concepts - Transitional Provisions 62

Schultz v. The Queen, 95 DTC 5657 (FCA)

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Kuchirka v. The Queen, 91 DTC 5156 (FCTD)

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Levy v. The Queen, 90 DTC 6346 (FCTD)

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Laxton v. The Queen, 89 DTC 5327 (FCA)

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Tax Topics - Income Tax Act - Section 3 117

The Queen v. CFTO TV Ltd., 82 DTC 6139, [1982] CTC 147 (FCTD)

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Cornforth v. The Queen, 82 DTC 6058, [1982] CTC 45 (FCTD)

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Sandhu v. The Queen, 80 DTC 6097, [1980] CTC 158 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 44
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) partner carries on partnership business 15

Lane v. The Queen, 78 DTC 6535, [1978] CTC 795 (FCTD), aff'd 86 DTC 6568, [1986] 2 CTC (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 100 disposition of partnership interest not disposition of underlying property 59
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests partnership interest distinct from partnership property 59

The Queen v. de Loppinot, 78 DTC 6477, [1978] CTC 705 (FCTD)

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Ablan Leon (1964) Ltd. v. MNR, 76 DTC 6280, [1976] CTC 506 (FCA)

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Kingsdale Securities Co. Ltd. v. The Queen, 74 DTC 6674, [1975] CTC 10 (FCA)

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Northern Sales (1963) Ltd. v. MNR, 73 DTC 5200, [1973] CTC 239 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange incurred in trading operation 27

MNR v. Strauss, 60 DTC 1060, [1960] CTC 86 (Ex Ct)

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See Also

Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business non-trading business 363
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(a) rent received qua landlord rather than partner 135

D Marks Partnership by its General Partner Quintaste Pty Ltd v Commissioner of Taxation, [2016] FCAFC 86

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Bank of Beirut SAL v Prince Adel El-Hashemite , [2016] Ch 1, [2015] EWHC 1451

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Otteson v. The Queen, 2014 DTC 1173 [at 3637], 2014 TCC 250

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Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property portion of loss-generating tree farm rented to third party 411

McCormick v. Fasken Martineau DuMoulin LLP, 2014 SCC 39, [2014] 2 S.C.R. 108

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) equity partner not an employee under (human rights) control and dependency test 158

Garber v. The Queen, 2014 DTC 1045 [at 2812], 2014 TCC 1

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Bates van Winkelhof v. Clyde & Co LLP, [2012] EWCA Civ 1207

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delaSalle v. The Queen, 2012 DTC 1225 [at 3626], 2012 TCC 278 (Informal Procedure)

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9098-9005 Quebec Inc. v. The Queen, 2012 DTC 1284 [at 3864], 2012 TCC 324

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Duivenvoorde v. The Queen, 2012 DTC 1006 [at 2531], 2011 TCC 525 (Informal Procedure)

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Big Bad Voodoo Daddy v. The Queen, 2011 DTC 1173 [at 955], 2011 TCC 226 (Informal Procedure)

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Teelucksingh v. The Queen, 2011 DTC 1052 [at 272], 2011 TCC 22

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Blais v. The Queen, 2011 DTC 1008 [at 55], 2010 TCC 195 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 118

O'Dea v. The Queen, 2009 DTC 912, 2009 TCC 295

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177795 Canada Inc. c. La Reine, 2008 DTC 3771, 2007 TCC 569

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Saint-Laurent v. The Queen, 2008 DTC 3668 (TCC)

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Maslanka c. La Reine, 2006 DTC 2560, 2004 TCC 158 (Informal Procedure)

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Bains v. The Queen, [2005] G.S.T.C. 178, 2005 FCA 378

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 148 - Subsection 148(1) co-owners not partners 77

Geddes Contracting co. Ltd. v. The Queen, 2005 DTC 92, 2005 TCC 6, briefly aff'd 2006 DTC 6092, 2006 FCA 48

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Whealy v. The Queen, 2004 DTC 2888, 2004 TCC 377

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Ouellet c. La Reine, 2004 DTC 2706, 2004 TCC 308 (Informal Procedure)

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Makaruk v. The Queen, 2003 DTC 1011 (TCC)

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Labbett v. The Queen, docket 1999-4006 (TCC)

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Duncan v. The Queen, 2001 DTC 96 (TCC)

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Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA)

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Witkin v. The Queen, 98 DTC 1933 (TCC)

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Grocott v. The Queen, 95 DTC 1025 (TCC)

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Mahon v. MNR, 91 DTC 878 (TCC)

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Blackpool Marton Rotary Club v. Martin, [1988] BTC 442 (Ch.D.)

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Marigold Holdings Ltd. v. Norem Construction Ltd., [1988] 5 WWR 710 (Alta. Q.B.)

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Volzke Construction Ltd. v. Westlock Foods Ltd., [1986] 4 WWR 668 (Alta. C.A.)

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Canadian Pacific Ltd. v. Telesat Canada (1982), 133 DLR (3d) 321 (Ont CA)

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Mathewson v. MNR, 63 DTC 490 (TAB)

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Newstead v. Frost, [1980] A.C. 562, 53 TC 525 (HL)

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Porter v. Armstrong, [1926] 2 DLR 340, [1926] S.C.R. 328

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Administrative Policy

16 May 2018 IFA Roundtable Q. 8, 2018-0749481C6 - Update on Entity Classification

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation French société en commandite simple (SECS) a corp 36

2016 Ruling 2015-0606141R3 - XXXXXXXXXX

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) a foreign common contractual fund is a co-ownership arrangement rather than a unit trust 442

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

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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 248 - Subsection 248(1) - Corporation CRA elaborates on its grandfathering of LLPs and LLLPs 182

13 February 2017 Internal T.I. 2015-0568011I7 - Classification of Florida LLLP

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation Florida LLLPs found to be corporations 68

13 February 2017 Internal T.I. 2015-0587691I7 - Classification of a Delaware LLLP

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation de facto listing of relevant corporate-like attributes of LLLP 99

26 April 2017 IFA Roundtable Q. 3, 2017-0691131C6 - U.S. LLPs and LLLPs

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation general grandfathering of pre-April 26, 2017 LLPs and LLLPs 105
Tax Topics - Treaties - Income Tax Conventions - 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

25 February 2016 CBA Roundtable, Q. 7

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Tax Topics - General Concepts - Agency dentist handles source deductions and payroll as agent for colleagues 127
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) joint responsibility of joint employers 434
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service dentists jointly employ staff so as to avoid GST 296
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply dentists jointly employ staff so as to avoid GST 203

29 November 2016 CTF Roundtable Q. 10, 2016-0669751C6 - U.S. LLPs and LLLPs

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation potential prospective filings of LLPs/LLLPs as corps 64

1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation status of Delaware, NY and Florida LLCs as corps not affected by Quebec residence of member 317
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 8.1 effected no change/2 step-approach should be inter-provincial 255

21 June 2016 Internal T.I. 2015-0581151I7 - Dutch Co-Op Entity Classification

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation Dutch co-op a corporation 68
Tax Topics - General Concepts - Foreign Law two-step approach applied to finding Dutch co-op a corporation 97

10 June 2016 STEP Roundtable Q. 8, 2016-0634951C6 - U.S. LLPs & LLLPs Classification

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation perhaps potential flexibility in applying the transition of LLPs from partnerships to corporations 71

26 May 2016 IFA Roundtable Q. 1, 2016-0642051C6 - Classification of U.S. LLPs & LLLPs

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation Delaware and Florida LLPs and LLLPs as corporations 157

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 248 - Subsection 248(1) - Corporation Florida LLLPs potentially corporations 92

S4-F16-C1 - What is a Partnership?

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16 June 2014 STEP Roundtable, 2014-0523041C6 - LLLPs

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2014 Ruling 2013-0496831R3 - Irish Common Contractual Fund

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) Irish contractual fund respected as co-ownership 392

5 December 2012 Internal T.I. 2012-0439301I7 F - Reassessment beyond the normal reassessment period

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2010 Ruling 2010-0357061R3 - Split-up butterfly

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7 October 2011 Roundtable, 2011-0411911C6 F - Exploitation entreprise par SP

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15 April 2008 Internal T.I. 2008-0266251I7 - Liechtenstein foundation

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27 June 2008 External T.I. 2007-0247551E5 - FAPI and Part XIII Tax

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Income Tax Technical News, No. 34, 27 April 2006 under "Delaware Revised Uniform Partnership Act"

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Policy Statement P-171R "Distinguishing Between a Joint Venture and a Partnership for Purposes of the Section 273 Joint Venture Election".

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9 January 2004 External T.I. 2003-003742 -

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17 March 2003 External T.I. 2001-0095675 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b) partnership look-through 207

14 December 2000 Internal T.I. 2000-005938 -

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21 December 2000 External T.I. 2000-006201 -

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28 November 2000 External T.I. 2000-005776 -

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1997 Ruling 970265

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

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8 September 1994 Internal T.I. 7-942093 -

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23 November 1992 T.I. 922181 (September 1993 Access Letter, p. 417, ¶C96-044)

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September 1991 Memorandum (Tax Window, No. 10, p. 12, ¶1478)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.1) 9

90 C.P.T.J. - Q.6

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88 C.R. - Q.15

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

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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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Allan Lanthier, "Limited Liability Partnerships", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 10.

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Roy A. Berg, "CRA Classifies US LLLPs and LLPs as Corporations", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 9

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Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20.

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Kenneth Snider, "US Limited Liability Partnerships – DRUPA Revisited", International Tax (Wolters Kluwer CCH), Number 77, August 2014, p. 4.

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Jessica Fabbro, "What is an LLC?", CCH Tax Topics, No. 2067, 20 October 2011, p.1: discussion of HMRC v. Anson, [2011] UKUT B21 (TCC) (reversing the finding in Swift v. HMRCI, [2010] UKFTT 88 (TC) that a US LLC was closer to a Scottish partnership than a UK company).

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.

Michelle Moriartey, "The Thin Blue Line Between Expressions of Interest and True Partnerships", Tax Topics, 19 March, 2009, No. 1932, p. 1: Discussion of Blue Line Hockey Acquisitionco, Inc. v. Orca Bay Hockey Limited Partnership, 2009 BCCA 34

Bill Maclagan, "Partnerships: An Update", 2005 Conference Report, c. 37.

John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20: Contrast between the characteristics of a corporation and a partnership in Canadian law.

Barry Horne, "Meaning of Partnership - and Update on the Necessary Ingredients", Resource Sector Taxation, Vol. III, No. 2, p. 186.

Paul Tamaki, "The Use of Partnerships in Tax-Motivated Transactions", Business Vehicles, Vol. VII, No. 3, 2001, p. 352.

Jack Bernstein, "Transparencies - A Canadian Perspective", Tax Notes International, Vol. 22, No. 13, 26 March 2001, p. 1569.

Jack Bernstein, "Multi-National Corporate Joint Ventures and Partnerships", Tax Profile, Vol. 6, No. 13, January 2001, p. 145.

Patrick Marley, "Characterization of Delaware Partnerships", Canadian Current Tax, Vol. 10, No. 8, May 2000, p. 65.

Alex Easson, "Taxation of Partnerships in Canada", Bolton for International Fiscal Documentation, Vol. 54, No. 4, April 2000, p. 157.

Wolfe D. Goodman, "American Family Limited Partnerships as an Estate Planning Tool?", Goodman on Estate Planning, Vol. VI, No. 3, 1997, p. 447: "In the 1970s Revenue Canada expressed the view that managing investments does not amount to carrying on a business, which is, of course, an essential element in the definition of a partnership. It based this view in part on two Exchequer Court decisions ... ."

Bernstein, "Is a Partnership a Separate Entity?", Tax Profile, Vol. 5, No. 9, May 1997, p. 99.

Joel A. Nitikman, "Understanding the Nature of Limited Partnerships", Business Vehicles, Vol. III, No. 1, 1996, p. 117.

Knowlton, "Real Estate Investment by Canadian Pension Funds", 1995 Corporate Management Tax Conference Report, c. 12: Includes a discussion of the two-tier structure.

Yaksich, "Essential Partnership Law and Related Issues Affecting the Use of Partnerships in Tax Planning", 1994 Corporate Management Tax Conference Report, c. 9.

Silver, "Vehicles for Acquiring and Holding Real Estate", 1989 Corporate Management Tax Conference Report, pp. 4:4-4:7: Discussion of distinction between partnership and co-ownership arrangement.

McKee, "The Distinction Between Joint Ventures and Partnerships", Canadian Current Tax, May 1985, p. C89: Cited in Woodlin Developments Ltd. v. MNR, 86 DTC 1116 (TCC) and in Laxton v. The Queen, 89 DTC 5327 (FCA).

Birnie, "Partnership, Syndicate and Joint Venture: What's the Difference?", 1981 Conference Report, p. 182.

Kellough, "The Business of Defining a Partnership under the Income Tax Act", 1974 Canadian Tax Journal, p. 190.

Subsection 96(1) - General Rules

Paragraph 96(1)(a)

Cases

Canada v. Robinson, 98 DTC 6232 (FCA)

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense payments made from co-owners to partnership of same individuals were non-deductible 157

Norco Development Ltd. v. The Queen, 85 DTC 5213, [1985] 1 CTC 130 (FCTD)

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Tax Topics - Income Tax Act - Section 129 - Subsection 129(6) s. 129(6) applied to interest paid by active business partnership to related partner 184

See Also

Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77

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Tax Topics - Income Tax Act - Section 96 whether partnership exists while only preliminary partners 199
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business non-trading business 363

MacKinlay v. Arthur Young McClelland Moores & Co., [1989] BTC 587 (HL)

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29 January 2018 External T.I. 2017-0702731E5 - Patronage dividends and partnerships

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Tax Topics - Income Tax Act - Section 135 - Subsection 135(4) - Customer a partnership is not fiscally transparent for patronage dividend purposes 112

19 November 2013 External T.I. 2011-0414201E5 F - Coop, ristournes, société de personne

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Tax Topics - Income Tax Act - Section 135 - Subsection 135(1) a Coop dealing with an LP of which it is a partner has the LP as its customer, and not the LP customers 164

8 July 2013 External T.I. 2012-0458601E5 F - T1134 and inactive FA

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Tax Topics - Income Tax Act - Section 233.4 - Subsection 233.4(4) inactive FA gross receipts of $25,000 includes all partnership gross revenue 162

Tax Professionals Mini Round Table - Vancouver - Q. 10 (March 1993 Access Letter, p. 103)

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Articles

Thompson, "The Partnership as a Separate Person: Opportunities and Pitfalls", 1984 Corporate Management Tax Conference, c. 5.

Paragraph 96(1)(c)

Cases

Deptuck v. Canada, 2003 DTC 5273, 2003 FCA 177

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Paragraph 96(1)(e.1)

Administrative Policy

89 C.R. - Q.38

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Paragraph 96(1)(f)

Cases

Symes v. The Queen, 89 DTC 5243 (FCTD), rev'd 91 DTC 5397 (FCA)

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The Queen v. Boorman, 77 DTC 5338, [1977] CTC 464 (FCTD)

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See Also

594710 British Columbia Ltd. v. The Queen, 2016 TCC 288

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) indirect transfer of property to taxpayer did not entail departure from FMV 442
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) GAAR reassessment must reflect the abuse 305
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) GAAR did not apply to the sale to a lossco of partner corps with pending condo sale profit allocations 626

Witt v. The Queen, 2008 DTC 4322, 2008 TCC 407

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Tax Topics - General Concepts - Evidence 41

XCO Investments Ltd. v. The Queen, 2005 DTC 1731, 2005 TCC 655

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Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) 126
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) GAAR could be applied to unreasonable partnership allocation 174

Card v. The Queen, 2000 DTC 1976 (TCC)

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Major v. Brodie & Anor, [1998] BTC 141 (Ch. D)

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Tax Topics - Income Tax Act - 101-110 - Section 102 - Subsection 102(2) top tier partners are lower tier partnership members 234
Tax Topics - Income Tax Act - Section 253.1 top tier partners are lower tier partnership members 234
Tax Topics - Statutory Interpretation - Provincial Law 91

Roy v. The Queen, 97 DTC 494 (TCC)

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Central Supply Company (1972) Ltd. v. The Queen, 95 DTC 434 (TCC)

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MacKinlay v. Arthur Young McClelland Moores & Co., [1989] BTC 587 (HL)

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Rye v. Rye, [1962] A.C. 496 (HL)

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21 June 2017 External T.I. 2016-0678361E5 F - Capital Dividend Account

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Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) - Subparagraph (a)(i) - Clause (a)(i)A) negative ACB gain realized by a partnership is subject to the exclusion for s. 40(3.1) gains when allocated to a partner 218

11 October 2013 Roundtable, 2013-0495891C6 F - Partnership's capital gains allocation - CGE

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19 March 2013 Internal T.I. 2010-0385931I7 - Taxable Canadian property and Partnerships

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Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) partnership look-through 266
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (e) TCP rules not applying to foreign partners of partnership 266

29 February 2016 External T.I. 2015-0613961E5 - Patronage dividends - partnership income

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Tax Topics - Income Tax Act - Section 135 - Subsection 135(4) - Income of the Taxpayer Attributable to Business Done With Members flow-through of partnership income to cooperative 221

2014 Ruling 2013-0516071R3 - Reorganization

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) transfer of already-earned profits to Lossco by transfer of LP units with income allocation at LP year end 278
Tax Topics - Income Tax Act - Section 34.2 - Subsection 34.2(14) transfer by Profitco of profitable LP to Lossco which is affiliated by virtue of common NR indirect parent 92

25 April 2013 Internal T.I. 2013-0478511I7 F - Distribution à un commanditaire

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate real estate capital gains flowed through to limited partner retained character 216
Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(1) distinction between return on partnership investment and services rendered by partner in the course of a separate business 279
Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(iv) services rendered by limited partner to LP gave rise to ACB increase if no s. 9 income inclusion for fee income 127

12 March 2012 External T.I. 2011-0431171E5 F - Répartitions des revenus et pertes entre associés

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27 August 1997 T.I. 972281

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31 March 1994 External T.I. 5-94064 -

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91 C.R. - Q.2

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85 C.R. - Q.46

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Articles

Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.

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Paragraph 96(1)(g)

Cases

Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)

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Chutka v. Canada, 2001 DTC 5093 (FCA)

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The Queen v. Signum Communications Inc., 91 DTC 5360 (FCA)

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See Also

Mazurkewich v. The Queen, 2007 DTC 1496, 2007 TCC 517 (Informal Procedure)

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Jannock Ltd. v. The Queen, 96 DTC 1500 (TCC)

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Archbold v. The Queen, [1995] 1 CTC 2872 (TCC)

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McComb v. MNR, 93 DTC 471 (TCC)

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Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)

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Reed v. Young, [1986] BTC 242 (HL)

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Administrative Policy

Income Tax Technical News, No. 30, 21 May 2004

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13 February 2003 Internal T.I. 2002-017691 -

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23 May 2002 Internal T.I. 2002-013279 -

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15 May 2002 External T.I. 2001-0103605 F -

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) validity of partner loan 123

6 March 1991 Memorandum (Tax Window, No. 1, p. 11, ¶1135)

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11 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1008)

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89 C.R. - Q.38

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Subsection 96(1.01) - Income allocation to former member

Administrative Policy

9 October 2015 APFF Roundtable Q. 16, 2015-0595801C6 F - At-risk amount

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.2) - Paragraph 96(2.2)(a) a part disposition of a partnership interest results in an anomalous pro rata reduction in the partner’s at-risk amount for the year of disposition 131

14 June 2012 External T.I. 2012-0433281E5 - Partnership requesting a change to FPE

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4 April 2007 External T.I. 2006-0214411E5 - ACB of partnership

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Subsection 96(1.1) - Allocation of share of income to retiring partner

Cases

The Queen v. Lachance, 94 DTC 6360 (FCA)

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Dacen v. The Queen, 89 DTC 5297 (FCTD)

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Delesalle v. The Queen, 85 DTC 5613, [1986] 1 CTC 58 (FCTD)

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests partnership interest buyback not distribution 60
Tax Topics - Statutory Interpretation - Absurdities 35

Laferrière v. The Queen, [1985] 2 CTC 190 (FCTD), aff'd 94 DTC 6423 (FCA)

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests partnership interest sale by non-capital partner 37

Administrative Policy

9 October 2015 APFF Roundtable Q. 17, 2015-0595811C6 F - Application of 96(1.1)

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10 September 2014 External T.I. 2014-0522551E5 - Income for retired partner

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Tax Topics - Income Tax Act - Section 34.1 - Subsection 34.1(1) retroactive effect of s. 96(1.1) agreement to require s. 34.1(1) inclusion 262

29 April 2003 External T.I. 2003-00646 -

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26 February 2003 External T.I. 2002-017833 -

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26 July 1991 T.I. (Tax Window, No. 7, p. 10, ¶1375)

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16 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 8, ¶1052)

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86 C.R. - Q.53

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84 C.R. - Q.26

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84 C.R. - Q.27

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IT-278R "Death of a Partner or a Retired Partner"

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Tax Topics - Income Tax Act - Section 98.1 - Subsection 98.1(1) 0

IT-242 "Retired Partners" under "Income Interest"

IT-338R "Partnership Interests - Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner"

Articles

Ken S. Skingle, V. Daniel Jankovic, "Can a Partner Enter into a Contract with a Partnership of Which the Partner Is a Member?", Tax for the Owner-Manager, Volume 13, Number 4, October 2013, p. 8

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Subsection 96(1.6) - Members of partnership deemed to be carrying on business in Canada

Subsection 96(2.1) - Limited partnership losses

Cases

Canada v. Green, 2017 FCA 107

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(e) upper-tier LP not required to compute income and therefore not subject to s. 111(1)(e) 113
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) partnerships not taxpayers for ss. 3 and 111 purposes 39
Tax Topics - Income Tax Act - 101-110 - Section 102 - Subsection 102(2) ITA recognizes 2-tier partnerships 66

See Also

Green v. The Queen, 2016 DTC 1018 [at 2629], 2016 TCC 10

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(e) limited partnership losses flow through a 2-tier LP structure 71

Administrative Policy

22 September 2017 External T.I. 2016-0632881E5 - Regulation 808

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Tax Topics - Income Tax Regulations - Regulation 808 - Subsection 808(4) - Paragraph 808(4)(b) member of upper-tier partnership is a member of a lower-tier partnership for investment allowance purposes 295

6 January 2014 External T.I. 2013-0477711E5 - Limited partnership losses and dissolution

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Tax Topics - Income Tax Act - Section 99 - Subsection 99(1) 2 taxation years if deferred distribution 135

September 1991 Memorandum (Tax Window, No. 10, p. 12, ¶1478)

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Tax Topics - Income Tax Act - Section 96 8

87 C.R. - Q.6

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86 C.R. - Q.3

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Paragraph 96(2.1)(f)

Articles

Joint Committee, "July 27, 2018 Legislative Proposals", 10 September 2018 Submission

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Subsection 96(2.2) - At-risk amount

Administrative Policy

21 November 2017 CTF Roundtable Q. 10, 2017-0724291C6 - Tax Shelters

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Paragraph 96(2.2)(a)

Administrative Policy

9 October 2015 APFF Roundtable Q. 16, 2015-0595801C6 F - At-risk amount

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.01) life is tough in the big city 34

Paragraph 96(2.2)(c)

Administrative Policy

2002 Ruling 2002-015616 -

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88 C.R. - "'At Risk'" - "Statutory 'At-Risk' Rules"

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Paragraph 96(2.2)(d)

Cases

Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)

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See Also

Caron v. The Queen, 2003 DTC 1444, 2003 TCC 794 (Informal Procedure)

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Caron v. The Queen, 2003 DTC 1444, 2003 TCC 794 (Informal Procedure)

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Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)

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Administrative Policy

10 February 1997 T.I. 962193

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27 June 1995 T.I. 951055 (C.T.O. "Limited Partner Guaranteed Return")

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11 April 1995 T.I. 950865 (C.T.O. "Partnership At-Risk Rules Re Loan")

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Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")

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12 June 1992 Commentary on 1992 CPTS Roundtable Q. 4, 5-921638 -

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12 June 1992 Memorandum (Tax Window, No. 21, p. 11, ¶2021)

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92 C.R. - Q.11

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92 CPTJ - Q.4

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November 1991 Memorandum (Tax Window, No. 13, p. 18, ¶1583)

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September 1991 Memorandum (Tax Window, No. 9, p. 22, ¶1456)

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14 August 1991 T.I. 911724

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21 June 1991 T.I. 910822

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11 June 1991 T.I. 910823

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15 May 1991 T.I. (Tax Window, No. 3, p. 18, ¶1234)

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March 1991 T.I. (C.T.O. Doc. No. 93)

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91 CPTJ - Q.6

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89 C.M.TC - Q.7

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23 November 1988 TI 5-6721

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88 C.R. - "'At Risk'" - "Statutory 'At-Risk' Rules"

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88 C.R. - Q.16

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88 C.R. - F.Q.19

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88 C.R. - F.Q.20

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86 C.R. - Q.5

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Articles

Edward A. Heakes, "Limited Partnerships: Still at Risk", 1994 Corporate Management Tax Conference, C. 7.

Subsection 96(2.3) - Idem [At-risk amount]

Administrative Policy

9 March 2012 Internal T.I. 2011-0421491I7 - At-Risk Amount and Paragraph 111(4)(e)

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Subsection 96(2.4) - Limited partner

Paragraph 96(2.4)(a)

See Also

Vinet v. Sous-ministre du Revenu du Québec, 2017 QCCQ 3957

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 253.1 involvemement of limited partner in LP business was qua officer of GP 173

Foley v. The Queen, 2003 DTC 1320, 2003 TCC 680

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Laplante v. The Queen, 96 DTC 1196 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Provincial Law 86

Haughton Graphics Ltd. v. Zivot (1986), 33 BLR 1225 (Ont. S.C.), aff'd (1988), 38 BLR XXXIII (Ont CA), leave to appeal to the S.C.C. denied [1988] 1 SCR XV.

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Administrative Policy

88 C.R. - F.Q.21

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88 C.R. - "'At Risk'" - "Statutory 'At-Risk' Rules"

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Articles

Heakes, "Limited Partnerships: Still at Risk", 1994 Corporation Management Tax Conference Report, c. 7.

Flannigan, "Limited Partner Liability: A Response", (1992), 71 Can. Bar Rev. 553.

Apps, "Limited Partnerships and the 'Control' Prohibition: Assessing the Liability of Limited Partners", (1991), 70 Can. Bar Rev. 611.

Joel A. Nitikman, "Limited Partnerships: Not So Limited?", Canadian Current Tax, June 1991, p. C65.

Paragraph 96(2.4)(b)

Cases

Docherty v. Canada, 2005 DTC 5199, 2005 FCA 93

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Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)

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See Also

Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)

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Ouellet c. La Reine, 2004 DTC 2706, 2004 TCC 308 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 53

Administrative Policy

2 June 1993 External T.I. 5-930183 -

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92 C.R. - Q.16

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Paragraph 96(2.4)(d)

Administrative Policy

30 September 1992 T.I. (Tax Window, No. 24, p. 18, ¶2180)

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Words and Phrases
arrangement

Subsection 96(2.5) - Exempt interest

See Also

Central Supply Company (1972) Ltd. v. The Queen, 95 DTC 343 (TCC)

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Administrative Policy

21 June 1994 T.I. (C.T.O. "Non-Statutory At-Risk Rules")

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9 May 1991 Memorandum (Tax Window, No. 3, p. 21, ¶1253)

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88 C.R. - "'At Risk'" - "Pre-February 26, 1986 Partnerships"

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87 C.R. - Q.7

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86 C.R. - Q.1

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85 C.R. - Q.45

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84 C.R. - Q.73

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Subsection 96(3) - Agreement or election of partnership members

Cases

Schultz v. The Queen, 95 DTC 5657 (FCA)

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Subsection 96(6) - Penalty for late-filed election

Administrative Policy

7 February 1992 T.I. (Tax Window, No. 16, p. 20, ¶1740)

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Subsection 96(8)

Paragraph 96(8)(c)

Administrative Policy

17 January 2017 Internal T.I. 2016-0647161I7 - Capital gains of a partnership

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 114 a year-end income allocation by a non-resident partnership to an immigrant included offshore capital gains realized pre-immigration 163