5 February 2001 Internal T.I. 2000-0062927 F - Société civile française -- attach -- Section 96
French civil partnership is a partnership, not a corporation
Section 96
2022 Ruling 2022-0929431R3 F - Entity classification -- attach -- Section 96
French SCPI is a corporation rather than partnership
21 December 2022 Internal T.I. 2019-0826411I7 - Classification of a Burkina Faso SARL -- attach -- Section 96
a Burkina Faso S.A.R.L. is more akin to a Canadian corporation than partnership
23 October 2001 External T.I. 2001-0092025 F - Fonds commun de placement à risques -- attach -- Section 96
French Fonds Commun de Placement à Risques was likely a co-ownership arrangement
22 December 2022 Internal T.I. 2021-0892121I7 - Classification of SCS -- attach -- Section 96
Gabon and Ivory Coast sociétés en commandite simple were partnerships notwithstanding separate legal personality
15 May 2024 IFA Roundtable Q. 2, 2024-1007541C6 - Foreign Entity Classification -- attach -- Section 96
Luxembourg SCS or SCSp may be a partnership
17 May 2002 External T.I. 2001-0107815 F - APPLICATION DE LA LOI -- attach -- Section 96
s. 249.1(1) overrode the normal perspective that the partnership business was carried on by the partners both before and after a new partnership was formed
2023 Ruling 2022-0950461R3 - Continuation of a Bermudian LP to a Delaware LP -- attach -- Section 96
Bermuda partnership that was domesticated under the DRULPA continued as a partnership
16 December 2019 Internal T.I. 2019-0816101I7 - Loans from LTD Partnerships to LTD Partner -- attach -- Section 96
loan by a partnership to partner is a distribution at common law
25 November 2004 External T.I. 2004-0079751E5 F - Dépenses d'une auberge limitées par 18(12) -- attach -- Section 96
pro rata rent received by the 2 equal partners of a partnership operating an inn jointly owned by them would not be respected as rent
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