Section 253.1

See Also

Vinet v. Sous-ministre du Revenu du Qu├ębec, 2017 QCCQ 3957, aff'd 2019 QCCQ 574

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.4) - Paragraph 96(2.4)(a) managerial actions of an individual limited partner were qua officer of the GP, so that he was a limited partner for tax purposes 336

Major v. Brodie & Anor, [1998] BTC 141 (Ch. D)

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Administrative Policy

2018 Ruling 2017-0723421R3 - Creation of a new Mutual Fund Trust

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Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(a) an open-end non-listed mutual fund trust could suspend redemption rights for up to one year without ceasing to qualify as a unit trust 448

2013 Ruling 2013-0487911R3 - Mortgage Investment Corporation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) carrying on non-qualifying activities through subsidiary LP; GP held by relative of patriarch 191

17 March 2003 External T.I. 2001-009567 -

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2001 Ruling 2001-007094 -

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