2018 Ruling 2017-0723421R3 - Creation of a new Mutual Fund Trust -- attach -- Section 253.1
MFT investing directly in subsidiary LP
Section 253.1
Vinet v. Sous-ministre du Revenu du Québec, 2017 QCCQ 3957, aff'd 2019 QCCQ 574 -- attach -- Section 253.1
involvemement of limited partner in LP business was qua officer of GP
2001 Ruling 2001-0070943 - PARTNERSHIP INTEREST PENSION CORP. -- attach -- Section 253.1
17 March 2003 External T.I. 2001-0095675 - Unit Trust investing in a limited partnership -- attach -- Section 253.1
bad activities in sub LP do not jeopardize satisfaction of s. 108(2)(b)(ii) undertaking test
2013 Ruling 2013-0487911R3 - Mortgage Investment Corporation -- attach -- Section 253.1
carrying on non-qualifying activities through subsidiary LP; GP held by relative of patriarch
Major v. Brodie & Anor, [1998] BTC 141 (Ch. D) -- attach -- Section 253.1
top tier partners are lower tier partnership members
