CRA finds that a notice of determination of partnership income or loss need not be sent to each partner

S. 152(1.5) provides that a determination of income or loss (or other items) for a partnership shall be sent to each partnership member. CRA applied s. 244(20) and Menzies to find that this requirement is deemed to be satisfied by sending the notice to the latest known partnership address.

Neal Armstrong. Summary of 18 October 2016 Internal T.I. 2016-0640321I7 under s. 244(20).