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November 1991 Memorandum (Tax Window, No. 13, p. 17, ¶1581)
November 1991 Memorandum (Tax Window, No. 13, p. 17, ¶1581)
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1)
S.80 can be applied only at the partnership level and cannot be applied to the partners.
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(5)
S.80 can be applied only at the partnership level and cannot be applied to the partners.
