I-4 - Act respecting the application of the Taxation Act

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48. For the purposes of section 43, a taxpayer who is deemed to be still a member of a partnership by virtue of section 618 of the Taxation Act (chapter I-3) or to have a residual interest in a partnership by virtue of sections 639 to 644 of the said Act is deemed to carry on a business in Canada by means of that partnership.
1975, c. 22, s. 269.