Section 99

Subsection 99(1) - Fiscal period of terminated partnership

See Also

MacDonellv. MNR, 54 DTC 14 (ITAB)

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Administrative Policy

2016 Ruling 2015-0617101R3 - 99(1) and timing of ACB adjustment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) ACB of limited partner’s and GP’s interest increased by YTD income on s. 98(6) wind-up arising on GP’s s. 85 purchase of limited partner’s interest 284
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) on a s. 98(5) wind-up, the ACB of the transferor partner’s interest is bumped by YTD income 101

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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