CRA illustrates its policy that different partnership units or classes are not separate property

CRA considers that all of the interest of a partner in a partnership constitutes a single property even if that interest is unitized.  This means, for example, that if a partner disposes of 40% of its units during a year, it will not receive any addition to the ACB of those units (under s. 96(1.01) or any other provision) for 40% of the partnership income for the year, and 100% of the partnership income for that year will be added to the ACB of the retained units.

Neal Armstrong.  Summary of 1 October 2013 T.I. 2013-0491571E5 under s. 43(1).