September 1991 Memorandum (Tax Window, No. 9, p. 22, ¶1456)

Where there is personal use by a partner of capital property of the partnership, the partnership's entitlement to CCA in respect of the property, and to the deduction of operating costs, is limited to the portion of the capital cost of the property used in the partnership business.

Where there is personal use by a partner of capital property of the partnership, the partner will be deemed to be a limited partner if the partner is entitled to receive an amount or benefit described in s. 96(2.2)(d).