Search - "Contribution of Property"
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TCC (summary)
MDS Health Group Ltd. v. The Queen, 96 DTC 1324, [1995] 2 CTC 2526 (TCC), aff'd 97 DTC 5009 (FCA) -- summary under Subsection 97(2)
The distribution to the taxpayer was found to be part of the consideration for the contribution of property made by it to the partnership. ...