Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
89 C.M.TC - Q.21
89 C.M.TC - Q.21
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1)
a partnership is a taxpayer for purposes of ss.79 and 80.
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(5)
a partnership is a taxpayer for purposes of ss.79 and 80.
