Case study 1
A partnership that admitted a non-resident partner mid-year
A Canadian partnership admitted a partner resident abroad partway through the year and had not considered what that changed. It changed the filing position, the slips, and the withholding questions the partnership itself had to answer. We reviewed the partnership agreement, established the allocation for a part-year admission, and prepared the return and the slips on that basis, with the non-resident partner's position set out separately. The engagement produced a filed return, slips each partner could hand to their own adviser, and a written note of what the partnership now has to do each year.
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Case study 2
Allocation rebuilt from the partnership agreement rather than the accounts
The partnership had been allocating income in the ratio its accountant had used in the opening year, while the partnership agreement said something else and had since been amended. We read the agreement and its amendments, worked out the allocation each period actually supported, and compared that with what had been reported. The return and slips were then prepared on the agreement's terms, with the divergence from earlier years identified and explained. The engagement produced an allocation that matches the document the partners signed, and a clear record of where the earlier years departed from it.
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Case study 3
Foreign trading operations characterised before the partner slips were issued
A partnership running a business through premises outside Canada had been reporting the result as a single net line, leaving each partner to decide for themselves what they had received and where it had arisen. Partners filing in different countries had reached different conclusions from the same figure. We established the character and the source of the income at the partnership level, documented the basis for it, and issued the slips so that every partner carried the same position into their own return. The engagement produced consistent treatment across the partners, and a source analysis the partnership now applies to the same operations each year.
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Case study 4
A loss year allocated so each partner could claim its share
The partnership had made a loss and had not filed, on the view that there was nothing to report. The partners could not claim their shares of the loss without the allocation the return provides. We prepared the outstanding return, allocated the loss in accordance with the partnership agreement, and issued the slips so that each partner could correct their own position where it was still open. The engagement produced a filed and evidenced loss year, and restored each partner's ability to use their share of it.
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Case study 5
Filing position tested rather than assumed for a small partnership
Two individuals had run a partnership for years without filing, on the basis that it was too small to be caught. One of them had moved abroad partway through the period, which changes the analysis entirely, because the composition of the partnership brings it within the return whatever its size. We established each partner's residence year by year, identified the years in which the return was required, and prepared those. The engagement produced a filed position for the affected years, and a written note recording which years fell outside the requirement and the basis for that conclusion.
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Case study 6
Coordinating the partnership timetable around an earlier foreign deadline
A partnership whose partners filed in more than one country had been working to the Canadian timetable, which meant some partners consistently filed their own returns on estimates. We mapped every partner's own filing deadline, identified the earliest, and rebuilt the partnership's closing timetable around it. The return and slips were then produced early enough for every partner to file on real figures. The engagement produced a repeatable internal calendar, and removed the estimates that had been driving amendments in the years afterwards.
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Case study 7
The Deemed Sale That Happens on Death
Canada treats most capital property as sold at fair market value on death, so a terminal return can carry tax on gains nobody realised. Valuations and the order of the returns are what decide the figure.
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Case study 8
The Two-Year Window After Returning to India
Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.
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