Bifalgorithm post · Un actionnaire vend un immeuble à sa société · CRA restricts taxpayer requests to revise permissive deductions

Partnership Adjustments

Partnership Adjustments (Un actionnaire vend un immeuble à sa société · CRA restricts taxpayer requests to revise permissive deductions) — "At the partnership…

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  • Partnership-level adjustments are conditional.
  • Adjustments will be considered at the partnership level.
  • All members of the partnership must meet the conditions set out in the Circular.
  • All partners' tax returns must remain open to reassessment.
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Partnership Adjustments

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Un actionnaire vend un immeuble à sa société

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USR292600b83e2a
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"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."

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