The agreement for the purchase by a general partnership of software contained a representation by the vendor that in its capacity of distributor of the software it would achieve specified sales levels. As this representation was intended by the parties to constitute a warranty, it represented a benefit under s. 96(2.2)(d) and the taxpayer, who was a partner, was deemed to be a limited partner by s. 96(2.4).
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339729
Extra import data
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"field_legacy_header": "<strong><em>Brown v. The Queen</em></strong>, 2001 DTC 1094, Docket: 97-3264-IT-G (TCC), affirmed <em>supra</em>",
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