Understanding the Taxation of Partnerships (2006)

Despite your expertise as a tax or accounting professional, client work can often challenge your knowledge.

For example, has a client ever asked about taxation issues related to partnership? Or tax shelters through a partnership? Limited partnerships? Incorporating a partnership? To help you deal with these questions effectively, consult the fifth edition of Understanding the Taxation of Partnerships, co-authored by Jim Thomas, a recently retired PricewaterhouseCoopers partner, and Elizabeth Johnson, a partner in Wilson & Partners LLP, a PwC-affliated law firm.

Understanding the Taxation of Partnerships is the most comprehensive and up-to-date practical guide to the Canadian Income Tax law affecting partnerships. Some of the many useful topics covered include:

• How partnerships differ from joint ventures and other entities;
• Computation of partnership income;
• The "at-risk" rules;
• Transfers of property to partnerships;
• Dissolution of partnerships;
• International tax aspects affecting partnerships, and
• Sales tax and capital tax considerations.

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