Words and Phrases - "share of income"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

28 February 2012 External T.I. 2011-0424191E5 F - Fiscal period of a partnership

Summary Under
Tax Topics - Income Tax Act - Section 249.1 - Subsection 249.1(2)
"share of ... income" references contractual entitlement irrespective of actual partnership income quantum

In the situation where a corporate general partner of the partnership has no entitlement in the particular year to profits of the partnership...

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Words and Phrases
share of income