IT242R- Retired Partners

NO: IT-242R DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Retired Partners REFERENCE: Section 98.1 (also sections 43, 48, 96, 98.2, 110.6, subsections 40(3), 53(1), 53(2), 70(6), 85(3), paragraph 70(5)(a), and subparagraph 115(1)(b)(v); subsections 23(3) and (4) of the Income Tax Application Rules, 1971 (ITAR); and section 2600 of the Income Tax Regulations) Application This bulletin […]

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