An inter vivos trust that otherwise would have been grandfathered was found to be carrying on an active business in the year by virtue of being a limited partner of a Manitoba limited partnership. Stone JA stated in this regard that “all of the partners of a limited partnership carry on the business of the partnership.”
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limited partner carries on the active business of the partnership
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333807
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Robinson\"></a>The Queen v. Robinson</em></strong>, 98 DTC 6065 (FCA)",
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Workflow properties
Workflow state