What kinds of relationships do not create a partnership?
The following circumstances, by themselves, do not indicate that a person is a partner in a business: 1. co-ownership of property, regardless of whether the co-ownership: (a) is a joint tenancy, tenancy in common, tenancy by the entirety, joint property, community property, or part ownership; or (b) is combined with sharing of profits from the property; 2. the receipt or right to receive a share of profits as payment: (a) of a debt, including repayment by installments; (b) of wages or other compensation to an employee or independent contractor; (c) of rent; (d) to a former partner, surviving spouse or representative of a deceased or disabled partner, or transferee of a partnership interest; (e) of interest or other charge on a loan, regardless of whether the amount varies with the profits of the business, including a direct or indirect present or future ownership interest in collateral or rights to income, proceeds, or increase in value derived from collateral; or (f) of consideration
