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• Introduction• What is a partnership?• Partnership and joint-venture agreements• Unintended partnerships• Types of partnerships• Filing requirement• Topic point summary
• Introduction• General rules• Separate person fiction• Character of income• Fiscal period• Allocation of income• Other calculation issues• Topic point summary
• Introduction• Adjusted cost base(ACB) of partnership interests• Negative ACB• Limited partnership losses• At-risk amount• Topic point summary
• 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
• 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
Join our financial literacy volunteer program for CPA members.
January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.