11 October 2013 APFF Roundtable, 2013-0495861C6 F - Question 20 - APFF Round Table -- summary under Paragraph 40(3.14)(a)

In the course of a general discussion, CRA stated:

In order not to qualify as a limited partner pursuant to paragraph 40(3.14)(a), it is understood that the partner's liability must be unlimited vis-à-vis third parties and that the partner must actually be liable for the obligations of the partnership within the meaning of the law governing the partnership agreement, in this case the C.C.Q.

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Income Tax Act - s. 40(3.14)(a)
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d7 import status
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