Statute
Section 102 — Income Tax Act: Definition of Canadian partnership
Text of the provision Official document
In this Subdivision, Canadian partnership means a partnership all of the members of which were, at any time in respect of which the expression is relevant, resident in Canada. In this Subdivision, a reference to a person or a taxpayer who is a member of a particular partnership shall include a reference to another partnership that is a member of the particular partnership.
Official source: laws-lois.justice.gc.ca
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.
Explore case law →