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Canada Revenue Agency
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Partnership

A partnership is usually the relationship between persons who conduct a business in common with the belief they will make a profit. You can have a partnership without a written agreement.

Therefore, to determine if you are a partner, determine the type and extent of your involvement in the business. See the laws of your province or territory to help you decide if you are a partner in a certain business.


When you form, change, or dissolve a partnership, consider:

  • whether the relationship is a partnership;
  • the special rules about capital gains or losses and the recapture of capital cost allowance that apply when you give properties to a partnership;
  • the special rules that apply when you dissolve a partnership; and
  • the special rules that apply when you sell or dispose of your interest in a partnership.

Limited partnership
A limited partnership is a partnership that gives its limited partners responsibilities that are similar to those given to shareholders of a corporation. A limited partner's liability as a partner of the partnership is limited, as opposed to that of a general partner who has unlimited liability.

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