Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure) -- summary under Paragraph 96(2.4)(b)

Archambault J. found that there is an arrangement under which investors in a limited partnership would be able to sell their limited partnership interests for an amount equal to amounts borrowed by them to fund the partnership interest purchases. Accordingly, the taxpayer, who was such an investor, was a limited partner notwithstanding that for personal reasons he did not sign an assignment of his limited partnership interest.