A business relationship involving persons carrying on business together; its legal treatment depends on the applicable law and partnership type.
In practice
Do not assume that sharing a project, property or revenue automatically answers whether a legal partnership exists. The underlying facts and law matter.
What to check next
Identify the form—such as general or limited partnership—and check the relevant registry and agreement. Obtain advice for ownership or liability questions.
Sources and review
Source checked October 30, 2026. Examples illustrate the process; they do not describe a real corporation.
CRA — Determining the existence of a partnership