Understanding the Taxation of Partnerships, 7th Edition

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CCH's Understanding the Taxation of Partnerships, 7th Edition is the most comprehensive and up-to-date practical guide to Canadian Income Tax Rules affecting partnerships.

Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. There have been significant developments in the law and administrative practice since the last edition was published. The book has been updated to include:

  • Changes in Canadian domestic law and international tax developments that have affected the use of partnerships in cross-border planning;
  • The partnership anti-deferral rules;
  • Amendments to certain anti-avoidance provisions and introduction of new anti-avoidance rules to address the use of partnerships in certain circumstances;
  • Changes in the law that have affected planning by members of professional partnerships;
  • Recent court cases and administrative developments that have implications for partnerships.

Other topics covered include:

  • How partnerships differ from joint ventures and other entities;
  • Computation of partnership income;
  • The "at-risk" rules;
  • Transfers of property to and from partnerships, and other reorganizations involving partnerships.

Elizabeth Johnson LLB, LLM

Elizabeth is a partner in the Toronto office of PwC Law LLP, a law firm affiliated with PricewaterhouseCoopers LLP, and a partner in the PwC Canadian tax consulting practice. Her practice covers a wide range of business income tax matters, including mergers and acquisitions, international tax, and corporate financing and reorganizations. Elizabeth co-authored the 5th and 6th editions of Understanding the Taxation of Partnerships.

Geneviève C. Lille BCL, LLB, LLM

Geneviève is a senior associate in the Toronto office of PwC Law LLP. Her practice focuses on corporate tax, including mergers and acquisitions, corporate financing and reorganizations, and cross-border transactions. She is a member of PwC's tax dispute resolution group and in that role regularly assists clients in their dealings with the federal and provincial tax authorities. Geneviève co-authored the 6th edition of Understanding the Taxation of Partnerships.

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