3 December 2013 TEI Roundtable, 2013-0510851C6 - 2013 TEI – Question 9: Tax residency certificates. -- summary under Subsection 2(1)

Would CRA be willing to issue Canadian tax residency certificates in the name of a Canadian partnership on the basis of the Canadian residency of all its partners? CRA responded:

[W]hile the requirements and obligations involved in carrying on business in a foreign jurisdiction may present challenges, a certificate of residency is not currently available to a partnership. ... [A] partnership is not considered resident in Canada.

Topics and taglines
Topic
Income Tax Act - s. 2(1)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
319903
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343242
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