Summary UnderTax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Excluded Property Alternative result in 2014-0546581E5 if additional partnership interest held by related Cdn corp through an FA (p. 5) If Canco 4 [in The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Email this Content