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I-3 - Taxation Act

Section 633
Disposition versions

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633. Where a Canadian partnership is dissolved at a particular time after 1971 and, at or before that time, all of its property has been transferred to another Canadian partnership all the members of which were members of the dissolved partnership, such new partnership is deemed to be a continuation of the dissolved partnership and any member’s interest in the new partnership is deemed to be a continuation of his interest in the dissolved partnership.
1972, c. 23, s. 478; 1997, c. 3, s. 71.
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