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
2014 Ruling 2013-0491331R3 - Introduction of a partnership and Art.IV(7)(b) -- attach -- Article 4
2014 Ruling 2013-0491331R3 - Introduction of a partnership and Art.IV(7)(b) -- attach -- Article 4
Art. IV(7)(b) avoided on note owing by ULC to S Corp through contributing note to partnership
