Preparing Your Partnership Returns, 2nd Edition

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Wolters Kluwer is pleased to announce the new annual publication of a compliance guide focused on the preparation of partnership returns.

The return of the latest addition to the market-leading Preparing Your Tax Returns series.

Wolters Kluwer is pleased to announce the second edition of the only compliance guide focused on the preparation of partnership returns.

Features & Coverage:

  • Only publication in Canada devoted to the preparation of partnership returns
  • Organized by tax forms and by filing requirements so you can easily find what you need
  • Includes tips on how to report various items using tax software
  • Online (IntelliConnect) format is fully searchable

Topics Covered*

 

Partnership Basics

  • Concept of partnership
  • Overview of tax treatment
  • Distinguishing between partnership and other business forms of operations
  • Parties to partnerships
  • Types of partnerships

 

Preparation of Partnership Statements

  • Fiscal Period
  • Special Rules for Partnerships
  • Partnership Statement
  • At-Risk Rules
  • Allocation to partners

 

Filing Requirements and Administrative Matters

  • Filing the T5013
  • GIFI
  • T5013 Schedules
  • T5013 slips
  • T5013 Summary
  • Quebec considerations
  • EFile considerations

 

Administrative matters

  • Deadlines
  • Penalties
  • Adjustments
  • Other Administrative Matters

 

Non-Resident Partners and International Partnerships

  • International partnerships
  • Non-Resident Partners
  • Withholding Tax

 

Selected Tax Issues

  • Adjusted Cost Base (ACB)
  • Dissolution
  • Death of Partners
  • Retirement of partners and residual partners
  • Mergers - roll-out, roll-in
  • Elections

 

Tax Shelters and Joint Ventures

  • Tax Shelters
  • Joint Ventures

Capital Cost Allowance

  • New in this edition: detailed commentary on new accelerated capital cost allowance rules

Forms and Copy of Guide

*Final list of topics and order may vary

More Information
Updates As Required
Format Book, IntelliConnect