CRA requires a general partner to obtain a clearance certificates on winding up a limited partnership

CRA implies that if a general partner of a limited partnership that is being wound-up does not obtain a s. 159(2) certificate from CRA, the general partner will be personally liable for any unremitted source deductions of the partnership (to the extent of the value of the distributed property).  This proposition that a partnership is a person for these purposes is dubious.

Neal Armstrong.  Summary of 11 October 2012 T.I. 2012-0432861E5 under s. 159(2).