9 October 2015 APFF Roundtable Q. 16, 2015-0595801C6 F - At-risk amount -- summary under Subsection 96(1.01)

CRA noted that there is no similar ACB-adjustment relief to that in s. 96(1.01)(b)(ii) where there is a disposition of substantially all (e.g., of 99%) of the partnership interest partway through the year.