Strict Standards: Non-static method t3lib_pageSelect::getHash() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_tstemplate.php on line 352

Strict Standards: Non-static method TSpagegen::pagegenInit() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 48

Strict Standards: Non-static method TSpagegen::getIncFiles() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 60

Strict Standards: Non-static method TSpagegen::renderContent() should not be called statically in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/pagegen.php on line 77

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Declaration of tx_ttnews_tceFunc_selectTreeView::wrapTitle() should be compatible with t3lib_treeView::wrapTitle($title, $row, $bank = 0) in /home/tradelaw/public_html/typo3conf/ext/tt_news/class.tx_ttnews_treeview.php on line 66

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_gifbuilder.php on line 169

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::substituteSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2953

Strict Standards: Non-static method t3lib_parsehtml::substituteSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2953

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method tslib_cObj::getKey() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 252

Strict Standards: Non-static method tslib_cObj::calc() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_menu.php on line 847

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_div::readLLPHPfile() should not be called statically in /home/typo3_src/typo3_src-4.2.16/t3lib/class.t3lib_div.php on line 4204

Strict Standards: Non-static method t3lib_parsehtml::substituteMarkerArray() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 3085

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_parsehtml::getSubpart() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 2937

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

Strict Standards: Non-static method t3lib_TStemplate::sortedKeyList() should not be called statically, assuming $this from incompatible context in /home/typo3_src/typo3_src-4.2.16/typo3/sysext/cms/tslib/class.tslib_content.php on line 438

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Partners/Partnerships Are Tricky With GST/HST

Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



Partners/Partnerships Are Tricky With GST/HST

Partners and partnerships are different legal entities for goods and services tax (GST) / harmonized sales tax (HST) purposes. Pursuant to subsection 123(1) of the Excise Tax Act (Canada), a partnership is a "person".   This is different than many tax statutes which do not treat partnerships as persons.  As a result of a partnership being a person, a partnership is obligated to register for GST/HST purposes (unless it is a small supplier), charge GST/HST, claim input tax credits and comply with the provisions of the Excise Tax Act (Canada). 

One provision that must be highlighted when one talks of partnerships is section 272.1 of the Excise Tax Act (Canada), which contains specific rules that are applicable to partnerships. It is important to note that the other rules in the legislation are also applicable. 

Subsection 272.1(3) is very important for GST/HST planning for partners and partnerships.  I often see tax structures where partner of a partnership receives consideration from the partnership and does not collect GST/HST.  This is often incorrect and a sign that a GST/HST professional has not been involved in the tax planning.

Subsection 272.1(3) of the Excise Tax Act addresses when a partner is considered to make supplies to a partnership and provides as follows:

Where a person who is or agrees to become a member of a partnership supplies property or a service to the partnership otherwise than in the course of the partnership’s activities

(a) where the property or service is acquired by the partnership for consumption, use or supply exclusively in the course of commercial activities of the partnership, any amount that the partnership agrees to pay to or credit the person in respect of the property or service is deemed to be consideration for the supply that becomes due at the time the amount is paid or credited; and

(b) in any other case, the supply is deemed to have been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership.

What this means is that partners are required to charge, collect and remit GST/HST in respect of supplies of property or a service to the partnership otherwise than in the course of the partnership’s activities. Partners are not required to charge, collect and remit GST/HST in respect of supplies property or a service to the partnership that are provided in the in the course of the partnership’s activities.

What is "otherwise than in the course of partnership activities" is the point of contention between the Canada Revenue Agency (CRA) and partners/partnerships.  The concept is not defined in the Excise Tax Act (Canada). Advisors must look at a number of administrative statements and Q&As to understand what will be the CRA's position concerning planned activities.  If a taxpayer would like certainty, they may apply for a GST/HST ruling.

The following example may help:  I am a GST/HST lawyer.  If I was to become a partner of a partnership (or my firm) and if I was to provide GST/HST advice to the partnership, I would be required to charge, collect and remit GST/HST in respect of the consideration I received for that advice.  The CRA would take the position that my GST/HST advice was not provided "in the course of partnership activities" because I provide GST/HST advice to others outside of my partnership activities.

It is beyond the scope of this blog post to provide a complete answer to all questions relating to partnerships and partners.  Tax planning must be reviewed on a case-by-case basis. 

I should note that have seen CRA auditors assess directors of corporations who are members of a partnership under the director's liability provisions in situations where the partner (corporation) does not collect GST/HST when required and the corporate partner does not pay the GST/HST liability.  The directors do not consider that the activities of the partnership or the tax structuring could get them into GST/HST trouble.

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