Partnership Interests

Commentary

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Cases

Continental Bank of Canada v. Canada, 98 DTC 6501, [1998] 2 S.C.R. 358

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Delesalle v. The Queen, 85 DTC 5613, [1986] 1 CTC 58 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) departing partner required to agree to the s. 96(1.1) allocation 263
Tax Topics - Statutory Interpretation - Absurdities 35

Laferrière v. The Queen, [1985] 2 CTC 190 (FCTD), aff'd 94 DTC 6423 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) 151

Lane v. The Queen, 78 DTC 6535, [1978] CTC 795 (FCTD), aff'd 86 DTC 6568, [1986] 2 CTC (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 100 disposition of partnership interest not disposition of underlying property 59
Tax Topics - Income Tax Act - Section 96 18

The Queen v. Poulin, 76 DTC 6381, [1976] CTC 620 (FCTD)

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Blauer v. MNR, 71 DTC 5113, [1971] CTC 154 (F.C.T.A.), briefly aff'd 75 DTC 5076, [1975] CTC 112 (SCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt post-dated cheque 20

Minister of National Revenue v. Sedgwick, 63 DTC 1378, [1963] CTC 571, [1964] S.C.R. 177

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MNR v. Strauss, 60 DTC 1060, [1960] CTC 86 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 98

See Also

Walchuk v. The Queen, 2003 DTC 2184, 2004 TCC 42

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss partnership unit normally capital property 113

Von Haymann v. The Queen, 2001 DTC 203 (TCC)

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Administrative Policy

29 November 2011 Ministerial Correspondence 2011-0424591M4 - Carried Interest

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