Income Tax Regulation News, Release No. 3, 30 January, 1995 under "Use of a Partner's Assets by a Partnership"

Where a property is acquired by a partner for the purpose of making it available to the partnership to be used in carrying on the business of the...

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When a partnership acquires the right to use the property of a partner for no rent, the partner will be deemed by s. 97(1) to dispose of that...

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Where a property is acquired by a partner for the purpose of making it available to the partnership to be used in carrying on the business of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.