A partnership in whose farming business the partners are actively involved owns the residence of one of the partners, who does not pay rent, but pays all the annual expenses of the residence. After paraphrasing s. 103(1), CRA stated:
[A] partner could be deemed to be a limited partner by virtue of paragraph 96(2.4)(b) whose at-risk amount would be reduced by the application of paragraph 96(2.2)(d) if, as a result of the partner's personal use of the partnership property, the partner is entitled to receive an amount or benefit referred to in paragraph 96(2.2)(d) for the purposes described therein.