Source: https://taxinterpretations.com/tax-topics/income-tax-act/section-96
Timestamp: 2019-04-19 20:24:12+00:00

Document:
S4-F16-C1 - What is a Partnership?
Income Tax Technical News, No. 34, 27 April 2006 under "Delaware Revised Uniform Partnership Act"
Policy Statement P-171R "Distinguishing Between a Joint Venture and a Partnership for Purposes of the Section 273 Joint Venture Election".
Joel Nitikman, "Is an LLP a Corporation for Canadian Tax Purposes? A Reply to the CRA", Tax Topics (Wolters Kluwer), No. 2313, July 7, 2016, p.1.
Allan Lanthier, "Limited Liability Partnerships", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 10.
Kenneth Snider, "US Limited Liability Partnerships – DRUPA Revisited", International Tax (Wolters Kluwer CCH), Number 77, August 2014, p. 4.
Jessica Fabbro, "What is an LLC?", CCH Tax Topics, No. 2067, 20 October 2011, p.1: discussion of HMRC v. Anson,  UKUT B21 (TCC) (reversing the finding in Swift v. HMRCI,  UKFTT 88 (TC) that a US LLC was closer to a Scottish partnership than a UK company).
Jessica Fabbro, "Oh Say Can You (LL)C? A Case Comment on Boliden Westmin Ltd. v. British Columbia", CCH Tax Topics, No. 1836, 17 May 2007, p. 1: discussion of finding in that case that a Nevada LLC most closely resembled a corporation.
Bill Maclagan, "Partnerships: An Update", 2005 Conference Report, c. 37.
John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20: Contrast between the characteristics of a corporation and a partnership in Canadian law.
Barry Horne, "Meaning of Partnership - and Update on the Necessary Ingredients", Resource Sector Taxation, Vol. III, No. 2, p. 186.
Paul Tamaki, "The Use of Partnerships in Tax-Motivated Transactions", Business Vehicles, Vol. VII, No. 3, 2001, p. 352.
Jack Bernstein, "Transparencies - A Canadian Perspective", Tax Notes International, Vol. 22, No. 13, 26 March 2001, p. 1569.
Jack Bernstein, "Multi-National Corporate Joint Ventures and Partnerships", Tax Profile, Vol. 6, No. 13, January 2001, p. 145.
Patrick Marley, "Characterization of Delaware Partnerships", Canadian Current Tax, Vol. 10, No. 8, May 2000, p. 65.
Alex Easson, "Taxation of Partnerships in Canada", Bolton for International Fiscal Documentation, Vol. 54, No. 4, April 2000, p. 157.
Wolfe D. Goodman, "American Family Limited Partnerships as an Estate Planning Tool?", Goodman on Estate Planning, Vol. VI, No. 3, 1997, p. 447: "In the 1970s Revenue Canada expressed the view that managing investments does not amount to carrying on a business, which is, of course, an essential element in the definition of a partnership. It based this view in part on two Exchequer Court decisions ... ."
Bernstein, "Is a Partnership a Separate Entity?", Tax Profile, Vol. 5, No. 9, May 1997, p. 99.
Joel A. Nitikman, "Understanding the Nature of Limited Partnerships", Business Vehicles, Vol. III, No. 1, 1996, p. 117.
Knowlton, "Real Estate Investment by Canadian Pension Funds", 1995 Corporate Management Tax Conference Report, c. 12: Includes a discussion of the two-tier structure.
Yaksich, "Essential Partnership Law and Related Issues Affecting the Use of Partnerships in Tax Planning", 1994 Corporate Management Tax Conference Report, c. 9.
Silver, "Vehicles for Acquiring and Holding Real Estate", 1989 Corporate Management Tax Conference Report, pp. 4:4-4:7: Discussion of distinction between partnership and co-ownership arrangement.
McKee, "The Distinction Between Joint Ventures and Partnerships", Canadian Current Tax, May 1985, p. C89: Cited in Woodlin Developments Ltd. v. MNR, 86 DTC 1116 (TCC) and in Laxton v. The Queen, 89 DTC 5327 (FCA).
Birnie, "Partnership, Syndicate and Joint Venture: What's the Difference?", 1981 Conference Report, p. 182.
Kellough, "The Business of Defining a Partnership under the Income Tax Act", 1974 Canadian Tax Journal, p. 190.
Thompson, "The Partnership as a Separate Person: Opportunities and Pitfalls", 1984 Corporate Management Tax Conference, c. 5.
IT-81R "Partnerships - Income of Non-Resident Partners"
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.
IT-278R "Death of a Partner or a Retired Partner"
IT-242 "Retired Partners" under "Income Interest"
88 C.R. - "'At Risk'" - "Statutory 'At-Risk' Rules"
Edward A. Heakes, "Limited Partnerships: Still at Risk", 1994 Corporate Management Tax Conference, C. 7.
Haughton Graphics Ltd. v. Zivot (1986), 33 BLR 1225 (Ont. S.C.), aff'd (1988), 38 BLR XXXIII (Ont CA), leave to appeal to the S.C.C. denied  1 SCR XV.
Heakes, "Limited Partnerships: Still at Risk", 1994 Corporation Management Tax Conference Report, c. 7.
Flannigan, "Limited Partner Liability: A Response", (1992), 71 Can. Bar Rev. 553.
Apps, "Limited Partnerships and the 'Control' Prohibition: Assessing the Liability of Limited Partners", (1991), 70 Can. Bar Rev. 611.
Joel A. Nitikman, "Limited Partnerships: Not So Limited?", Canadian Current Tax, June 1991, p. C65.
88 C.R. - "'At Risk'" - "Pre-February 26, 1986 Partnerships"

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