26 May 2023 External T.I. 2022-0946411E5 - Classification of an Intermunicipal Management Board -- attach -- Subsection 248(1)
an intermunicipal management board is a corporation given similarity of governing provisions to CBCA
Subsection 248(1)
21 November 2017 CTF Roundtable Q. 15, 2017-0724091C6 - Conversion from a US LP to an LLC -- attach -- Subsection 248(1)
conversion from LP to LLC a disposition
2017 Ruling 2017-0687061R3 - Whether re-designation of LPUs is a disposition. -- attach -- Subsection 248(1)
a partner’s election to have its Class A LP units redesignated as Class F units will not entail their disposition
Canada v. Green, 2017 FCA 107 -- attach -- Subsection 248(1)
partnerships not taxpayers for ss. 3 and 111 purposes
