17 May 2022 External T.I. 2021-0884651E5 - Cost Recovery Method in IT-426R (Archived)
A limited partnership with both resident and non-resident partners, but with its central management and control in Canada (so that it was a...
Words and Phrasesresident in Canada
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g)||a limited partnership selling shares on an earnout basis cannot utilize the cost-recovery method||383|
|Tax Topics - Income Tax Regulations - Regulation 229 - Subsection 229(1)||T5013 return is not a return of income||128|
|Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(a)||“Canadian resident partnership” is not a person “resident in Canada” (although it is resident for income computation purposes)||160|