This webinar discusses the income tax rules that apply to partnerships and partners. Advice to save tax and meet compliance requirements is included. The income attribution rules, which must always be considered, are also covered. There are lots of examples to help explain these essential tax topics. Features What is a partnership? year-ends, and the partnership information return (T5013) are discussed. The taxation of the income and losses earned in a partnership are covered. Partnership interests, liability, limited partnerships (LPs), and limited liability partnerships (LLPs) are also explained. Incorporating a partnership, flowing through tax credits, and the at-risk amount are covered. Corporate partners and specified partnership income is also discussed. Income splitting and attribution rules for transfers, and loans, to spouses and minors is included. Exceptions to the attribution rules, and prescribed rate loans are covered. The kiddie tax, pension income splitting, corporate attribution and the tax on split income (TOSI) is also discussed.