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I-3 - Taxation Act

Section 261.6
Disposition versions

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261.6. In this division, an excluded interest in a partnership at any time means an interest in a partnership that actively carries on a business that was carried on by it throughout the period beginning on 22 February 1994 and ending at that time, or that earns income from a property that was owned by it throughout that period, unless in that period there was a substantial contribution of capital to the partnership or a substantial increase in the indebtedness of the partnership.
1996, c. 39, s. 78; 1997, c. 3, s. 71.
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