Caron v. The Queen, 2003 DTC 1444, 2003 TCC 794 (Informal Procedure) -- summary under Paragraph 96(2.2)(d)

By services, 28 November, 2015

The limited partners of a partnership received a benefit described in s. 96(2.2)(d) when a corporation owned by the limited partnership guaranteed mortgage indebtedness owing on land that was beneficially the partnership property.

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Topic
Income Tax Act - s. 96(2.2)(d)
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Node
Drupal 7 entity ID
339731
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