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I-3 - Taxation Act

Section 119.21
Disposition versions

Full text
119.21. For the purposes of section 119.18, where the issuer is a partnership, the reference therein to “the issuer shall add” shall be read as a reference to “each member of the partnership shall add”, and each member shall add to his tax otherwise payable under this Part for the taxation year that includes the period described in section 119.18 the amount that can reasonably be regarded as his share of the amount determined under that section 119.18 in respect of the partnership.
1984, c. 15, s. 28; 1994, c. 22, s. 92; 1997, c. 3, s. 71.
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