IT231R2- Partnerships – Partners not dealing at arm’s length

NO: IT-231R2 DATE: March 3, 1986 SUBJECT: INCOME TAX ACT Partnerships – Partners not Dealing at Arm’s Length REFERENCE: Subsection 103(1.1) IT231R2 Partnerships – Partners not dealing at arm’s length This bulletin replaces and cancels Interpretation Bulletin IT-231R dated November 21, 1977. 1. This bulletin discusses the sharing of income from partnerships by partners who do […]

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