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I-3 - Taxation Act

Section 599
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599. For the purposes of this Title, the expression “Canadian partnership” means a partnership all the members of which, at any time when the expression applies, are resident in Canada.
Moreover, a reference to a member of a particular partnership or a reference to a person or a taxpayer who is a member of a particular partnership shall include a reference to another partnership that is a member of the particular partnership.
1972, c. 23, s. 454; 1988, c. 18, s. 49; 1997, c. 3, s. 71.
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