Understanding the Taxation of Partnerships, 7th Edition

As low as $199.00
In stock
SKU#
Understanding-Taxation-of-Partnerships
Future editions or supplements will be sent automatically. Read all terms and conditions
Manage Standing Orders
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.

More Information
UpdatesAs Required
FormatBook, IntelliConnect, eBook