New CRA Income Tax Folio on Partnerships

The CRA cancelled IT-90 and released a new Income Tax Folio outlining the factors relevant to determining whether a partnership exists: “What is a partnership?” (S4-F16-C1). Comments from the public will be accepted until August 5, 2015.


Prepared by: Jennifer Flood

Jennifer Flood is a partner practicing in the firm’s Vancouver office. Jennifer’s practice focuses on taxpayer representation and tax litigation, including both civil and criminal matters. She advises and represents clients in the course of tax audits, appeals, criminal investigations,… more »