What are Implied Statutory Partnership Rules
What are Implied Statutory Partnership Rules?
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As a partnership is not a separate legal entity, each partner’s share of profits is the personal responsibility of that partner for income tax purposes. As is the case with sole proprietorships, partnerships also require an HST number and business name registration. In addition, as with sole proprietorships, depending on the type of activity being carried out by the partnership, a business licence may be needed.
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