McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332 -- summary under Paragraph 96(2.2)(d)

A partnership purchased securities trading software from a vendor corporation pursuant to an acquisition agreement which contained a representation of the vendor that an 18% return on a stipulated level of capital would be attained from using the software for trading purposes, and that a stipulated minimum of research reports generated by the software would be purchased, in either case for as long as an acquisition note owing by the partnership to vendor remained outstanding. Given that the acquisition note was immediately paid off by the partnership assigning to the vendor promissory notes owing to it by its limited partners, no adjustment to the at risk amount of the partners in light of these clauses was appropriate.