A partner is a member of a partnership, which could be a syndicate, association, pool, joint venture, or another unincorporated organization. Partners generally report their pro rata share of partnership income and deductions on their personal tax returns.
A syndicate is a collaborative group of individuals or companies formed to undertake a project that would be difficult to accomplish individually. It can be classified as a partnership or corporation for tax purposes.
A syndicator is a person or organization responsible for selling investments in shares or units within a syndicate.
