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16 March 2023

Selling Your Partnership Interest? The Possible Impact Of Subsections 100(1) And (2) Of The Income Tax Act

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Miller Thomson LLP

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Miller Thomson LLP (“Miller Thomson”) is a national business law firm with approximately 500 lawyers across 5 provinces in Canada. The firm offers a full range of services in litigation and disputes, and provides business law expertise in mergers and acquisitions, corporate finance and securities, financial services, tax, restructuring and insolvency, trade, real estate, labour and employment as well as a host of other specialty areas. Clients rely on Miller Thomson lawyers to provide practical advice and exceptional value. Miller Thomson offices are located in Vancouver, Calgary, Edmonton, Regina, Saskatoon, London, Waterloo Region, Toronto, Vaughan and Montréal. For more information, visit millerthomson.com. Follow us on X and LinkedIn to read our insights on the latest legal and business developments.
This edition of Tax Notes will provide an overview on a few tax considerations regarding the sale of a partnership interest. The sale of a partnership interest can trigger...
Canada Tax
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