Regulation 229

Articles

Anthony V. Strawson, "Should Partnership Information Returns be Filed as a Matter of Course?", Tax for the Owner-Manager, Vol. 9, No. 4, October, 2009, p. 4.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) 0

Subsection 229(1)

Administrative Policy

31 May 2016 External T.I. 2016-0642011E5 - Functional currency election and partnerships

ACo and BCo are equal partners in a partnership. ACo has made a functional currency election under s. 261(3). The partnership books and records...

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T4068(E) Guide for the Partnership Information Return (T5013 Forms)

Exclusions from partnership filing obligations

Who has to file a partnership information return?

Under subsection 229(1) of the Regulations, all...

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90 C.R. - Q32

Where a partner retires from a partnership that has a continuing right to an allocation of income under s. 96(1.1), or has a residual interest...

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88 C.R. - "Tax Reform and Tax Administration" - "Partnership Reporting"

Explanation of the need for the regulation.

IC 89-5R "Partnership Information Return"

Articles

Robert Cribb, Marco Chown Oved, "Snow washing: Canada is the world’s newest tax haven ", Toronto Star, 25 January 2017

Filing exemption for provincially-formed partnerships which have no Canadian partners or Canadian business

Of greatest interest to foreign...

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Forms

T5013 "Statement of Partnership Income"

Subsection 229(4)

Administrative Policy

1 May 1990 T.I. (October 1990 Access Letter, ¶1484)

A partnership formed to pay the expenses incurred by a condominium building with respect to community property, and a "non-profit" partnership...

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Subsection 229(5)

Administrative Policy

5 October 2018 APFF Roundtable Q. 6, 2018-0768771C6 F - Determination for a foreign partnership

CRA’s position is that where the partners of a partnership are not required to file a T5013 (which would generally be the case if the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) CRA cannot make a partnership income or loss determination where the partnership has no T5013 filing obligation 274

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