I-3 - Taxation Act

Full text
772.5.1.3. For the purposes of sections 772.5.1.1 and 772.5.1.2, where a taxpayer is (or is deemed under this section to be) a member of a particular partnership that is a member of another partnership, the taxpayer is deemed to be a member of the other partnership.
2017, c. 1, s. 217.