7 December 2022 External T.I. 2020-0846891E5 F - SSUC - Revenu admissible -- summary under Subsection 125.7(7)

After quoting from the definition of “qualifying revenue,” CRA stated:

[A] limited partner's share of the profits of a limited partnership, as allocated to the limited partner pursuant to subsection 96(1) and in accordance with the limited partnership agreement, is not "qualifying revenue" to the limited partner … .

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Income Tax Act - s. 125.7(7)
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d7 import status
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d7 import status
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