Words and Phrases - "return of income"

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17 May 2022 External T.I. 2021-0884651E5 - Cost Recovery Method in IT-426R (Archived)

T5013 return is not a return of income

A limited partnership with both resident and non-resident partners, but with its central management and control in Canada (so that it was a...

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Words and Phrases
return of income
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 Act - Section 248 - Subsection 248(1) - Canadian Resident Partnership “Canadian resident partnership” is not a person “resident in Canada” 143
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