Is there a way to use the Client manager to search for non-Canadian citizens. We want to create a listing to review for possible UHT filing requirements.
The only way that I currently know is to search based on an individual country name.
For example, typing USA will bring up clients with a USA address, or searching under Dubai will bring up clients with a Dubai address.
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Actually you probably want to be searching for all 776 statements that are marked as co-owners or partnerships, and Rental on T2s.
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This whole joint ownership where a couple jointly own a property may be considered as a partnership is quite frankly stressful and frightening.
I’ve been using CRA’s guideline on how to determine if a rental property is considered a business or not.
To determine whether your rental income is from property or business, consider the number and types of services you provide for your tenants.
According to the CRA guideline, in most cases, you are earning an income from your property if you rent space and provide basic services only. Basic services include heat, light, parking and laundry facilities. If you provide additional services to tenants, such as cleaning, security and meals, you may be carrying on a business. The more services you provide, the greater the chance that your rental operation is a business. If that is the case, then it would be in the taxpayer’s best interest to file the UHT return. It all depends on a case to case basis which is adding more work than necessary.
Provincial definition of a partnership
1.1 Each of the common law provinces or territories has a partnership statute that defines the term partnership. Similarly, the Civil Code of Quebec defines a contract of partnership.
This also depends on what province you are residing.
1.2 In Continental Bank Leasing Corp. v. Canada, [1998] 2 SCR 298, 98 DTC 6505,and later in Backman v. Canada ,[2001] 1 SCR 367, 2001 DTC 5149, and Spire Freezers Ltd. v. Canada , [2001] 1 SCR 391,2001 DTC 5158, the Supreme Court of Canada confirmed that for purposes of the Act the existence of a partnership must be determined by reference to the partnership law of the relevant province or territory, and this is the case even when dealing with a partnership established in a jurisdiction outside Canada.
That query will bring up what you need to look at more closely
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