Partnership tax issues

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This is the agenda for Module 1
Module 1
 
Law of partnerships

• Introduction
• What is a partnership?
• Partnership and joint-venture agreements
• Unintended partnerships
• Types of partnerships
• Filing requirement
• Topic point summary

This is the agenda for Module 2
Module 2
 
Partnership income calculation and allocation

• Introduction
• General rules
• Separate person fiction
• Character of income
• Fiscal period
• Allocation of income
• Other calculation issues
• Topic point summary

This is the agenda for Module 3
Module 3
 
Partnership interests

• Introduction
• Adjusted cost base(ACB) of partnership interests
• Negative ACB
• Limited partnership losses
• At-risk amount
• Topic point summary

This is the agenda for Quiz 1
Quiz 1
This is the agenda for Module 4
Module 4
 
Transfer of property to and from a partnership

• Introduction
• The basic rules on partner-partnership transfers
• Partnership rollovers
• Rollover under s.97(2) on transfer of property to a partnership
• Rollover under s.98(6) on transfer of partnership property to a new partnership
• Rollover under s.98(5) on transfer of partnership property to a sole proprietorship
• Rollover under s.98(3) on distribution of undivided interest in partnership property upon cessation of the
• Partnership
• Rollovers under s.85(2) and s.85(3) on transfer of partnership property to a corporation
• Dissolution of the partnership
• Topic point summary

This is the agenda for Module 5
Module 5
 
Other partnership tax issues

• Introduction
• Retired partners and their partnership interests
• Death of a partner
• Sales taxes on partner-partnership transactions
• Non-Canadian partnerships
• Partnerships that are tax shelter investments
• Planning with management, technical service and professional corporations
• Topic point summary

This is the agenda for Quiz 2
Quiz 2
This is the agenda for List of abbreviations
List of abbreviations

Highlights

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