A practical guide to Canadian partnership law

Detailed table of contents available

2024 - Release 1

Volume 1 

• Chapter 1 - Introduction and what is a partnership
• Chapter 2 - Formation of the partnership
• Chapter 3 - Who is a partner and relationships among partners
• Chapter 4 - Participation in the partnership - capital, assets, accounting and banking
• Chapter 5 - The consequences of being a partner: fiduciary obligations
  • Appendix 5A. Statutory provisions - Income Tax Act
  • Appendix 5B. Statutory provisions - Canada Pension Plan
  • Appendix 5C. Statutory provisions - Excise Tax Act
• Chapter 6 - General tax principles
• Chapter 7 - Dissolution or termination of the partnership relationship
• Chapter 8 - Controlling the dissolution process

Volume 2

• Chapter 9 - Limited partnerships 
  • Appendix 9A. Statutory provisions (Securities Act and National Instruments)
  • Appendix 9B. Fund offering features summary
  • Appendix 9C. Transaction requirements and closing agenda for a prospectus-based initial public offering of limited partnership units
  • Appendix 9D. Pro forma for an exempt offering for an infrastructure  limited partnership
  • Appendix 9E. Statutory provisions and case law annotations (Limited Partnership Acts)
• Chapter 10 - Limited liability partnerships
  • Appendix 10A. Statutory provisions and case law annotations (Partnership Acts)
  • Appendix 10B. Contractual precedent terms (Limited Liability Partnerships)
• Chapter 11 - Bankruptcy of general partnerships
• Chapter 12 - Joint venture, co-tenancy and co-ownerships
• Chapter 13 - Incorporating professional corporations into the professional general partnership
• Chapter 14 - The Alternatives to Partnerships - Unlimited Liability Company, Limited Liability Company, Business Trusts
  • Appendix 14A. Sample Forms
• Appendices
  • A. Quebec Civil Code Supplementary Notes
  • B. Partnership and Related Articles of the Quebec Civil Code
  • C. Ontario Partnerships Act
  • D. Partnership Agreement with LLP and Professional Corporations (Annotated Precedent)
  • PS. Procedural Summaries
  • TC. Tables of concordance
• Table of cases