I-3 - Taxation Act

Full text
7.18.3. For the purposes of Chapters III.1 and III.1.1 of Title I of Book VIII, each member of a partnership at any time is deemed at that time to own the portion of each property of the partnership equal to the proportion that the fair market value of the member’s interest in the partnership at that time is of the fair market value of the interests of all members in the partnership at that time.
2017, c. 29, s. 18.