Co-ownership is not necessarily the result of agreement.

Partnership is the result of agreement.


Co-ownership does not necessarily involve community of profit or of loss.

Partnership does involve community of profit or of loss.


One co-owner can without the consent of others, transfer his interest, or in the case of land his equitable interest, to a stranger, so as to put him in the same position as regards the other owners as the transferor himself was before the transfer, except that in the case of a transfer by a joint tenant the stranger will become a tenant in common, or in the case of land a tenant in common in equity with the other owners. 

A Partner is in a much more restricted position.


A co-owner is not as such the agent, real or implied, of the other co-owner.  

 A partner is the agent of other partners so as far as concerns activities falling within the scope of the partnership, 


Before 1926, on the death of a co owner of free-hold land, the equitable as well as the legal interest in share was real estate. 

A deceased partner’s equitable interest in his share of partnership free-hold property was and still is treated as personal estate.


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