5 June 2007 Internal T.I. 2007-0237291I7 F - Disposition d'une police d'assurance-vie -- summary under Subsection 148(7)

CRA indicated that it considers a partnership to be a person for income-computation purposes, so that s. 148(7) would apply to a gift of policies by partners to a limited partnership of which they were members.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
616374
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
616375
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