LP shares are attributed to its GP for s. 256(7)(a) purposes

CRA considers that the general partner of a limited partnership controls the voting rights of shares held by the LP, subject to there being something weird in the limited partnership agreement (92 CPTJ-Q.14, 5-7883 and 2011-0428701E5).  It follows that where such a limited partnership acquires majority control of a corporation, s. 256(7)(a)(i)(B) will deem there to have not been an acquisition of control if the general partner was already related to that corporation.

Neal Armstrong.  Summary of 12 December 2013 T.I. 2013-0484031E5 under s. 256(7)(a).