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I-3 - Taxation Act

Section 1082.9
Disposition versions

Full text
1082.9. For the purposes of this Title, where a person is a member of a partnership that is a member of another partnership, the following rules apply:
(a)  the person is deemed to be a member of the other partnership; and
(b)  the person’s share of the income or loss of the other partnership is deemed to be equal to the amount of that income or loss to which the person is directly or indirectly entitled.
2001, c. 7, s. 154.
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