27 July 2021 GST/HST Interpretation 197267a - Allocation to a general partner -- attach -- Investment Limited Partnership
ILP status can be derived from investing in other partnerships
Investment Limited Partnership
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020 -- attach -- Investment Limited Partnership
28 February 2019 CBA Roundtable, Q.25 -- attach -- Investment Limited Partnership
ILP test is not a day-by-day numerical test
Alan Kenigsberg, "Changes to Tax Treatment of ILPs under the ETA", Sales Tax, Customs & Trade, Volume XV, No 2, Federated Press, 2018, p.9 -- attach -- Investment Limited Partnership
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018 -- attach -- Investment Limited Partnership
International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation:The FATF Recommendations June 2017 -- attach -- Investment Limited Partnership
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020 -- attach -- Investment Limited Partnership
ILP definition
