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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.

Topics for Partnership

Reporting partnership income
Each partner files an income tax return to report his or her share of the partnership's net income or loss.		 Partnership information return (PIR)
What are the conditions that require Partnerships to file this return.
   
Partnership Losses
 GST/HST partner rebate

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.

Forms and publications

Date Modified: 2007-01-02

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Important Notices