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You are going to email the following CRA confirms that where a partnership with FA1 as a 40% partner pays interest to FA2, only 40% of the interest can be recharacterized as active under s. 95(2)(a)(ii)(B)(II)

Message Subject (Your name) has forwarded "CRA confirms that where a partnership with FA1 as a 40% partner pays interest to FA2, only 40% of the interest can be recharacterized as active under s. 95(2)(a)(ii)(B)(II)" - Tax Interpretations

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