Subsection 5908(4)
Subsection 5908(8)
Subsection 5908(9)
Subsection 5908(10)
Administrative Policy
27 March 2018 Internal T.I. 2015-0592551I7 - Excluded property status of partnership interest
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Excluded Property | partnership interests no longer were excluded property on dissolution given prior disposition of s. 95(2)(a)(ii) loans | 501 |
| Tax Topics - Income Tax Regulations - Regulation 5903 - Subsection 5903(5) - Paragraph 5903(5)(b) | foreign affiliate parent cannot carry back FAPLs generated by wound-up foreign affiliate | 371 |
| Tax Topics - Income Tax Act - Section 96 | Icelandic Sameignarfelag was partnership | 167 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14) | once partnership interests were no longer excluded property, the components of their ACB calculation was to be translated at the rates when those components first arose | 240 |
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(2) | partnership interest disposition occurred no sooner than final distribution date | 77 |