Section 98.1

Table of Contents

Section 98.1
Subsection 98.1(1) - Residual interest in partnership
Administrative Policy(3)
Subsection 98.1(2) - Continuation of original partnership
Administrative Policy(1)

Subsection 98.1(1) - Residual interest in partnership

Administrative Policy

13 September 1994 External T.I. 9417595 - RESIDUAL INTEREST IN A PARTNERSHIP-ALLOCATING INCOME

A person who retires and disposes of a partnership interest at any time during a particular fiscal period of a partnership will be considered to...

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IT-278R "Death of a Partner or a Retired Partner"

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) 0

IT-242 "Retired Partners" under "Residual Interest"

Subsection 98.1(2) - Continuation of original partnership

Administrative Policy

14 October 1997 External T.I. 9724355 - INTERPRETATION OF SUBSECTION 98.1(2) OF THE ACT

Re-application of s. 98.1(2) where a number of U.S. limited partnerships merged to form a single limited partnership.

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