A partnership is not a taxable entity, either for income tax purposes or for GST/HST purposes.

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For income tax purposes, a partnership itself is not a taxable entity because its income or loss is passed through to the partners who then report it on their own tax returns. However, for GST/HST purposes, a partnership is considered a separate entity and can be required to register for, collect, and remit GST/HST if it meets certain criteria, such as exceeding the small supplier threshold.

A Partnership Is Not a Taxable Entity, Either for Income