The query referred to Ville de Laval c. Polyclinique médicale Fabreville, s.e.c., 2007 QCCA 426 and Ferme CGR enr., s.e.n.c. (Syndic de), 2010 QCCA 719, where the Quebec Court of Appeal indicated that a partnership possessed a patrimony separate from its partners, and asked whether this altered the position in 9636835 that a corporation holding a partnership interest in a partnership carrying on an active business was in the same position as if it carried on the business directly. CRA stated (TaxInterpretations translation) that
[T]he concept of an autonomous patrimony of a partnership and its application to federal taxation is one which raises numerous questions. Accordingly, the CRA will continue monitoring the evolution of this issue.
Despite these developments, the CRA considers it preferable for the time being to continue applying the position stated in Technical Interpretation 9636835 in determining if the conditions contemplated in the definition of "small business corporation" are satisfied.