Partnerships Involving First Nations – PST Issues

General Partnerships and LLPs General partnerships and LLPs with a First Nations partner(s) who is eligible to make exempt purchases on First Nations land are entitled to an exemption for their purchases on First Nations land, proportional to…

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US Limited Liability Limited Partnerships (“LLLPs”)

This article addresses the question of characterization of US LLLP, by setting out the principles that it would rely on, to make that characterization.

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