Section 98.1

Subsection 98.1(1) - Residual interest in partnership

Administrative Policy

13 September 1994 External T.I. 5-941759 -

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IT-278R "Death of a Partner or a Retired Partner"

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) 0

IT-242 "Retired Partners" under "Residual Interest"

Subsection 98.1(2) - Continuation of original partnership

Administrative Policy

14 October 1997 External T.I. 5-972435 -

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