Section 197

Subsection 197(1) - Definitions

Non-Portfolio Earnings

Administrative Policy

10 January 2011 External T.I. 2010-0377081E5 - Meaning of non-portfolio earnings

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Subsection 197(2) - Tax on partnership income

Articles

Colin Campbell, "Libility for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709

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Brian Bloom, Brandon Wiener, "Has Parliament Failed To Charge the 'Tax on SIFT Partnerships?", 2011 Canadian Tax Journal, Vol 59, p. 1

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