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对于 2023 年 12 月 31 日或之后结束的纳税年度，大多数代持信托将被要求提交 T3 信托所得税申报表（无论有没有任何收入需要报告），并且还可能被要求披露有关代持信托受益人的信息（称为附表15-披露表）。

In Part One of our overview of common provisions in limited partnership agreements, we covered some of the provisions one would expect to find in a limited partnership agreement. In this article, we continue that overview, with a focus on financial matters, management and dissolution.

1.                  Capital Contributions and Accounts. These provisions set out the initial capital ...

在上一篇文章有限合伙协议——常见条款概述第一部分中，我们介绍了人们期望在有限合伙协议中看到的一些条款。 在本文中，我们将继续进行概述，重点关注财务事项、管理和解散。

In our last article on limited partnerships (link here), we introduced the concept of limited partnerships as a business structure in British Columbia.  In Part One and Part Two (to follow) of this article, we will cover some of the provisions one would expect to find in a limited partnership agreement, with a more detailed discussion of provisions that, if not well ...

Limited partnerships are a common business structure used in British Columbia, quite often in the area of real estate investment and development. They are attractive to investors due to their flexibility, ability to bring multiple entities (e.g. corporations, individuals, other partnerships) under one “roof” as limited partners, the fact that they are tax ...

This article provides an overview of purchasing residential real estate in British Columbia.

1. Prohibition on Purchase of Residential Property by Non-Canadians

Before proceeding with the rest of this article, please note that the federal government has instituted a two- year prohibition as of January 1, 2023¹ on the purchase of residential property in Canada** by ...

本文概述了在不列颠哥伦比亚省购买住宅房地产的情况。

1. 禁止非加拿大人购买住宅物业

在继续本文的其余部分之前，请注意，联邦政府已自 2023年 1 月 1 日¹起禁止“非加拿大人”在加拿大**购买住宅物业，包括：

(i) 非加拿大公民；