Ouellet c. La Reine, 2004 DTC 2706, 2004 TCC 308 (Informal Procedure) -- summary under Section 96

By services, 28 November, 2015

The taxpayer and other investors in a supposed partnership were found not to be partners given that there was no manifestation of any intention to work together on the part of the investors including the taxpayers, and there were no discussions on how to manage the partnership and what its activities would be.

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Topic
Income Tax Act - s. 96
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339684
Extra import data
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