Subsection 98.1(1) - Residual interest in partnership
Administrative Policy
13 September 1994 External T.I. 9417595 - RESIDUAL INTEREST IN A PARTNERSHIP-ALLOCATING INCOME
A person who retires and disposes of a partnership interest at any time during a particular fiscal period of a partnership will be considered to...
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 "Income Interest"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) | 0 |
Subsection 98.1(2) - Continuation of original partnership
Administrative Policy
14 October 1997 External T.I. 9724355 - INTERPRETATION OF SUBSECTION 98.1(2) OF THE ACT
Re-application of s. 98.1(2) where a number of U.S. limited partnerships merged to form a single limited partnership.