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I-3 - Taxation Act

Section 21.4.37
Disposition versions

Full text
21.4.37. For the purposes of this section and sections 21.4.33 to 21.4.36, the following rules apply:
(a)  if a property is directly or indirectly transferred to or by a partnership, the property is deemed to have been transferred to or by, as the case may be, each member of the partnership; and
(b)  if a partnership is a party to a transaction, each member of the partnership is deemed to be that party to that transaction.
2010, c. 5, s. 11.
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