Partnerships 

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

COST FOR INDIVIDUAL RECORDING
CBA members: $55
CBA Young Lawyer Members (<5 years): $40
CBA Student members: $10
Non-members: $220
Government: $110
Plus applicable taxes

Purchase this recording or the full group of recordings for best rates.

Group rates available. Please contact pd@cba.org.

Partnerships 

This course is intended to provide students with an introduction to the Canadian taxation of partnerships and their members. While the course focuses on the treatment of partnerships under the Income Tax Act (Canada) (the “Act”), the first part addresses more general legal concepts, such as the legal nature of a partnership, the distinction between partnerships, limited partnerships and other forms of business arrangements, the nature a member’ interests in a partnership and in partnership property.  The second part of the course focuses on the computation of partnership income or losses and their allocation the partners, the determination and computation of the adjusted cost base (ACB) of a partner’s interest and the relationship between income or loss allocation, partnership distributions and ACB. The third part of the course examines the at-risk rules and the tax shelters rules. Finally, the course concludes with an overview of various partnership reorganization rules.

Speaker

Genevieve Lille, Deloitte Tax Law LLP