Menzies – Tax Court of Canada finds that notice provided to a GP is irrebuttably notice to all the limited partners

Lafleur J found that the presumption in s. 244(20), that notice to the general partner of an LP is notice to all the partners, is conclusive rather than rebuttable, so that a limited partner would not have accomplished anything even were she able to establish that she had not received a notice of redetermination of loss which had been received by the GP.

Neal Armstrong. Summaries of Menzies v. The Queen, 2016 TCC 73 under s. 244(2) and s. 152(1.6).