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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
90 C.R. - Q32
88 C.R. - "Tax Reform and Tax Administration" - "Partnership Reporting"
IC 89-5R "Partnership Information Return"
Articles
Forms
Subsection 229(4)
Subsection 229(5)
Administrative Policy
5 October 2018 APFF Roundtable Q. 6, 2018-0768771C6 F - Determination for a foreign partnership
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 not T5013 filing obligation | 262 |