Section 99

Subsection 99(1) - Fiscal period of terminated partnership

See Also

MacDonellv. MNR, 54 DTC 14 (ITAB)

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Administrative Policy

6 January 2014 External T.I. 2013-0477711E5 - Limited partnership losses and dissolution

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.1) partnership termination 118

Subsection 99(2) - Fiscal period of terminated partnership for individual member

Cases

Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)

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