29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership -- summary under Subsection 152(1.2)

CRA considers that because s. 152(1.2) effectively indicates that various of the Division I rules, including the statute-barring rules in s. 152(4), also apply for notice of determination purposes under s. 152(1.4), the 3-year limitation in s. 152(1.4) does not apply where a partnership's T5013 contained a misrepresentation attributable to neglect etc.