Before going on to find that there was a pro rata recognition of capital gain when 20% of a partner’s units were redeemed, CRA stated that "all the units that a partner holds in a partnership are one and the same property, that is, the partner's interest in the partnership."
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
536280
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
536281
Extra import data
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Workflow properties
Workflow state