CFM36000 - Loan relationships: partnerships: contents

Contents

1. CFM36010

   Partnerships: overview
2. CFM36020

   Partnerships: credits and debits calculated separately for each partner
3. CFM36030

   Partnerships: computing the gross credits and debits
4. CFM36040

   Partnerships: allocating credits and debits to the company partner
5. CFM36050

   Partnerships: loans between partners and partnership
6. CFM36060

   Partnerships: connected company partners
7. CFM36070

   Partnerships: connected company partners: tax consequences
8. CFM36080

   Partnerships: company partners and connected debtors
9. CFM36090

   Partnerships: company partners and connected debtors: definition of ‘connection’ and ‘major interest’
10. CFM36100

    Partnerships: allocating credits and debits to the company partner: Tax Bulletin article TB62/02