Concept
Partnership Adjustments
Colubriale v. Canada, 2005 FCA 329 / CRA restricts taxpayer requests to revise permissive deductions
"At the partnership level, adjustments will only be considered if all members of the partnership meet the conditions set out in the Circular, and all partners' tax returns remain open to reassessment."
Related Ideas
- Partnership AdjustmentsDeyab v. Canada, 2020 FCA 222 · CRA restricts taxpayer requests to revise permissive deductions
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