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C-8.3 - Act respecting international financial centres

Section 51.1
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51.1. For the purposes of this chapter, the share of a member of a partnership in an amount, in relation to a fiscal period of the partnership, is equal to the agreed proportion of the amount in respect of that member for that fiscal period.
2005, c. 38, s. 10; 2009, c. 15, s. 3.
51.1. For the purposes of this chapter, the share of a member of a partnership of an amount, in relation to a fiscal period of the partnership, is equal to the proportion of that amount that the member’s share of the partnership’s income or loss for that fiscal period is of the partnership’s income or loss for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000.
2005, c. 38, s. 10.
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