{"id":6232,"date":"2022-10-20T12:05:20","date_gmt":"2023-08-12T08:04:04","guid":{"rendered":"https:\/\/www.millerthomson.com\/partnership-allocation-method-income-losses\/"},"modified":"2025-12-29T18:30:49","modified_gmt":"2025-12-29T23:30:49","slug":"partnership-allocation-method-income-losses","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/","title":{"rendered":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership"},"content":{"rendered":"\n<p>Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise.<\/p>\n\n\n\n<p>A partnership is not taxed as a separate entity. Under subsection 96(1) of the <em>Income Tax Act<\/em> (the \u201c<strong>ITA<\/strong>\u201d), the income or losses of a partnership are first computed as if the partnership is a separate person and are thereafter allocated to the partners.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n\n\n\n<p>The partnership agreement will usually provide for a mechanism for the allocation of income and losses between the partners. It is important for partnerships to consider subsections 103(1) and 103(1.1) of the ITA when allocating income or losses to partners. More specifically, pursuant to subsections 103(1) and 103(1.1) of the ITA, the tax authorities have the ability, in certain circumstances, to reallocate income or losses amongst the partners. In the event of a successful adjustment by the tax authorities, the partners could be subject to significant unintended tax consequences.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Subsection 103(1) of the ITA \u2013 The purpose test<\/h2>\n\n\n\n<p>Where partners have agreed to share income and losses of a partnership in a certain way and the tax authorities determine that the principal reason for that agreement is the reduction or postponement of tax that might otherwise be payable, subsection 103(1) of the ITA allows the tax authorities to reallocate the income and losses of the partnership between the partners to an amount that is reasonable.<\/p>\n\n\n\n<p>Unlike subsection 103(1.1) of the ITA (described below), subsection 103(1) may apply even if the partners of the partnership are dealing at arm\u2019s length. This purpose test has been interpreted by the courts in a strict manner such that the application of subsection 103(1) of the ITA does not necessarily require that there be an overall reduction or postponement of tax or that the reduction or postponement of tax accrues to the benefit of any particular partner. If the principal reason is to reduce one taxpayer\u2019s tax, it is sufficient for subsection 103(1) of the ITA &nbsp;to apply.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a> For example, in certain circumstances, should an allocation method merely displace tax consequences from a partner, an individual, to another, a trust, an entity that could be taxable at the highest marginal tax rate, there nonetheless exists a tax reduction in regards to the individual and accordingly, the application of subsection 103(1) ITA could be triggered.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Subsection 103(1.1) of the ITA \u2013 The reasonableness test\u00a0 <\/h2>\n\n\n\n<p>Where two or more partners who are not dealing at arm\u2019s length agree to share income and losses of a partnership in a certain way and the tax authorities determine that the allocation is unreasonable in the circumstances having regard to the capital invested in the partnership, the work performed or \u2018\u2019such other factors as may be relevant\u2019\u2019, subsection 103(1.1) of the ITA allows the tax authorities to reallocate the income and losses between the partners to an amount deemed reasonable in the circumstances.<\/p>\n\n\n\n<p>To determine the \u201creasonableness\u201d of the allocation regard must be had to capital invested in or work performed in the partnership, two mandatory factors to consider, or other relevant factors. &nbsp;For instance, allocating the vast majority of a partnership\u2019s income to one or more partners who did not contribute significant capital or perform much of the work may lead to the allocation being considered to be unreasonable.<\/p>\n\n\n\n<p>Furthermore, an objective test is applied for the purpose of determining, \u201csuch other factors as may be relevant\u201d.<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a> Whether a factor may be relevant depends on whether reasonable arm\u2019s length business people acting in their own interests as partners would consider such factor to be relevant.<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a> The courts have recently confirmed that personal creditor protection and estate planning goals are not relevant factors for the purposes of subsection 103(1.1) because they are personal factors incompatible with the objective test provided under subsection 103(1.1) of the ITA.<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a><\/p>\n\n\n\n<p>To conclude, the goal of subsections 103(1) and 103(1.1) of the ITA is to address profit and loss shifting using partnerships by giving the tax authorities the ability to reallocate partnership income or losses in certain circumstances. A case-specific analysis is required to determine whether the tax authorities could seek to apply subsections 103(1) or 103(1.1) of the ITA in respect of a particular partnership allocation.&nbsp; Contact a member of the Miller Thomson LLP <a href=\"https:\/\/www.millerthomson.com\/en\/our-services\/services\/corporate-tax\/\" target=\"_blank\" rel=\"noopener\">Corporate Tax<\/a> team if you have any questions or concerns regarding partnership taxation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Subsection 96(1) of the <em>Income Tax Act <\/em>(the \u2018\u2019ITA\u2019\u2019).<\/p>\n\n\n\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> <em>Penn West Petroleum Ltd. v. Canada<\/em>, 2007 TCC 190 , par. 45 and <em>Aquilini v. Canada<\/em>, 2019 TCC 132, par. 138-140 (aff&#8217;g, 2021 FCA 206).<\/p>\n\n\n\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> Subsection 103(1.1) of the ITA.<\/p>\n\n\n\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a>&nbsp; <em>Aquilini v. Canada<\/em>, 2021 FCA 206, par. 34.<\/p>\n\n\n\n<p><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> Id., par. 34 and <em>Aquilini v. Canada<\/em>, 2019 TCC 132, 98-99.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise. A partnership is not taxed as a separate entity. Under subsection 96(1) of the Income [&hellip;]<\/p>\n","protected":false},"author":100,"featured_media":14343,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[551],"insight-format":[416],"class_list":["post-6232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise. A partnership is not taxed as a separate entity. Under subsection 96(1) of the Income [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-12T08:04:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-29T23:30:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1776\" \/>\n\t<meta property=\"og:image:height\" content=\"994\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"believeco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:site\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"believeco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\"},\"author\":{\"name\":\"believeco\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/ae50f6e0b1c66658587aa8d9d9252892\"},\"headline\":\"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership\",\"datePublished\":\"2023-08-12T08:04:04+00:00\",\"dateModified\":\"2025-12-29T23:30:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\"},\"wordCount\":785,\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"articleSection\":[\"Corporate Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\",\"url\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\",\"name\":\"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"datePublished\":\"2023-08-12T08:04:04+00:00\",\"dateModified\":\"2025-12-29T23:30:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"width\":1776,\"height\":994},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.millerthomson.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#website\",\"url\":\"https:\/\/www.millerthomson.com\/en\/\",\"name\":\"Miller Thomson\",\"description\":\"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.\",\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.millerthomson.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#organization\",\"name\":\"Miller Thomson\",\"url\":\"https:\/\/www.millerthomson.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"width\":380,\"height\":50,\"caption\":\"Miller Thomson\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\",\"https:\/\/x.com\/millerthomson\",\"https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/\",\"https:\/\/www.youtube.com\/@millerthomson\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/ae50f6e0b1c66658587aa8d9d9252892\",\"name\":\"believeco\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0630e548257b5beb2605be4633af29f897bd2b9a93553a9f26c61b3b65763899?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0630e548257b5beb2605be4633af29f897bd2b9a93553a9f26c61b3b65763899?s=96&d=mm&r=g\",\"caption\":\"believeco\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/","og_locale":"en_US","og_type":"article","og_title":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson","og_description":"Partnerships are frequently used in various legal structures as they can be a beneficial vehicle to address certain business needs. Despite the advantages of using a partnership, partners must nevertheless take into account the potential taxation issues that may arise. A partnership is not taxed as a separate entity. Under subsection 96(1) of the Income [&hellip;]","og_url":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/","og_site_name":"Miller Thomson","article_publisher":"https:\/\/www.facebook.com\/MillerThomsonLaw\/","article_published_time":"2023-08-12T08:04:04+00:00","article_modified_time":"2025-12-29T23:30:49+00:00","og_image":[{"width":1776,"height":994,"url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","type":"image\/jpeg"}],"author":"believeco","twitter_card":"summary_large_image","twitter_creator":"@millerthomson","twitter_site":"@millerthomson","twitter_misc":{"Written by":"believeco","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#article","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/"},"author":{"name":"believeco","@id":"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/ae50f6e0b1c66658587aa8d9d9252892"},"headline":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership","datePublished":"2023-08-12T08:04:04+00:00","dateModified":"2025-12-29T23:30:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/"},"wordCount":785,"publisher":{"@id":"https:\/\/www.millerthomson.com\/en\/#organization"},"image":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","articleSection":["Corporate Tax"],"inLanguage":"en-US"},{"@type":["WebPage","ItemPage"],"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/","url":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/","name":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership | Miller Thomson","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage"},"image":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","datePublished":"2023-08-12T08:04:04+00:00","dateModified":"2025-12-29T23:30:49+00:00","breadcrumb":{"@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#primaryimage","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","width":1776,"height":994},{"@type":"BreadcrumbList","@id":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/partnership-allocation-method-income-losses\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.millerthomson.com\/en\/"},{"@type":"ListItem","position":2,"name":"Is your partnership allocation method reasonable? The ability of tax authorities to reallocate income and losses of a partnership"}]},{"@type":"WebSite","@id":"https:\/\/www.millerthomson.com\/en\/#website","url":"https:\/\/www.millerthomson.com\/en\/","name":"Miller Thomson","description":"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.","publisher":{"@id":"https:\/\/www.millerthomson.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.millerthomson.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.millerthomson.com\/en\/#organization","name":"Miller Thomson","url":"https:\/\/www.millerthomson.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.millerthomson.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","width":380,"height":50,"caption":"Miller Thomson"},"image":{"@id":"https:\/\/www.millerthomson.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MillerThomsonLaw\/","https:\/\/x.com\/millerthomson","https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/","https:\/\/www.youtube.com\/@millerthomson"]},{"@type":"Person","@id":"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/ae50f6e0b1c66658587aa8d9d9252892","name":"believeco","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.millerthomson.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0630e548257b5beb2605be4633af29f897bd2b9a93553a9f26c61b3b65763899?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0630e548257b5beb2605be4633af29f897bd2b9a93553a9f26c61b3b65763899?s=96&d=mm&r=g","caption":"believeco"}}]}},"_links":{"self":[{"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/posts\/6232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/users\/100"}],"replies":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/comments?post=6232"}],"version-history":[{"count":0,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/posts\/6232\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/media\/14343"}],"wp:attachment":[{"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/media?parent=6232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/categories?post=6232"},{"taxonomy":"insight-format","embeddable":true,"href":"https:\/\/www.millerthomson.com\/en\/wp-json\/wp\/v2\/insight-format?post=6232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}