![Canada: Taxation Of Partnerships Under Subsection 96(1) Of The Income Tax Act – A Canadian Tax Lawyer Analysis - Rotfleisch & Samulovitch P.C.](https://cdn.newsserve.net/ONPglobe256.png)
Canada: Taxation Of Partnerships Under Subsection 96(1) Of The Income Tax Act – A Canadian Tax Lawyer Analysis - Rotfleisch & Samulovitch P.C.
Under section 2 of the Partnership Act (Ontario), a partnership is defined as the relationship that coexists "between persons carrying on a business in common with a view to profit".
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