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| September 2017 | |||||||
| Newly defined “investment limited partnerships” to affect partnership distributions | |||||||
| Betsy Qin is a senior tax associate, Indirect Tax, at the Toronto office of Collins Barrow. Sameer Noormohamed is a tax manager, Indirect Tax, at the Toronto office of Collins Barrow. | |||||||
| The Department of Finance’s September 8, 2017 release of draft GST/HST legislation introduces the newly defined “investment limited partnership” and a series of legislative amendments that will apply to such partnerships. The Department of Finance is accepting comments on the draft legislative proposals until October 10, 2017. | |||||||
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