30 October 2002 External T.I. 2002-0126045 F - TRANSFERT A UN MINEUR -- attach -- Specified Member
contributions of the specified member to the partnership business must be instrumental to its success
Specified Member
9 June 2010 External T.I. 2009-0342081E5 F - Associé déterminé -- attach -- Specified Member
trust member of partnership can be actively engaged through the activities of its trustee
21 March 2011 External T.I. 2010-0375341E5 F - Associé déterminé -- attach -- Specified Member
an upper-tier partnership, and potentially a corporate partner, may be actively involved in the partnership
11 October 2013 APFF Roundtable, 2013-0495861C6 F - Question 20 - APFF Round Table -- attach -- Specified Member
specified member status determined re involvement in daily management or activities
1995 International Fiscal Association Conference, Q. 8 (C.T.O. "6363-1 Foreign Affiliate - Specified Member of Partnership") -- attach -- Specified Member
1992 A.P.F.F. Annual Conference, Q. 17 (January - February 1993 Access Letter, p. 56) -- attach -- Specified Member
IT-73R4 "The Small Business Deduction - Income from an Active Business, a Specified Investment Business and a Personal Services Business". -- attach -- Specified Member
1993 Administrative Letter 9335986 F - Partnership - Specified Member -- attach -- Specified Member
13 March 1996 APFF Roundtable Q. 24, 9616880 - CALGARY TAX SERVICES ROUND TABLE - QUESTION 24 -- attach -- Specified Member
Brillon v. The Queen, 2008 DTC 3445, 2006 TCC 76 (Informal Procedure) -- attach -- Specified Member
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