2 December 2014 CTF Annual Roundtable Q. 6, 2014-0547321C6 - Q.6 97(2) Canadian Partnership Requirement -- summary under Subsection 97(2)

Transactions which entailed the formation on a rollover basis of a Canadian partnership followed immediately by the admission of a non-resident partnership were found to be an abuse of ss. 100(1) and (1.4) without comment being made on the "immediately after" requirement in s. 97(2).

See detailed summary under s. 100(1) and 2014 CTF Conference

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Topics and taglines
Topic
Income Tax Act - s. 97(2)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
314529
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
331559
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": "December 2014 CTF Roundtable, Q. 6 [no challenge of \"immediately after\"]"
}