I-3 - Taxation Act

Section 158.10 Disposition versions

2006-03-01

158.10. For the purposes of paragraph b of section 158.9, where a partnership ceases to exist at any time after a disposition or expiry referred to in section 158.9, the partnership is deemed not to have ceased to exist, and each taxpayer who was a member of the partnership immediately before the partnership would, but for this section, have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first of the times described in subparagraphs i to v of paragraph b of section 158.9.

2001, c. 7, s. 26.