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I-3 - Taxation Act

Section 605.2
Disposition versions

Full text
605.2. For the purposes of section 605.1 and this section,
(a)  where it can reasonably be considered that one of the main reasons that a member of a partnership is resident in Canada is to avoid the application of section 605.1, the member is deemed not to be resident in Canada; and
(b)  where at any time a particular partnership is a member of another partnership, the following rules apply:
i.  each person or partnership that is, at that time, a member of the particular partnership is deemed to be a member of the other partnership at that time,
ii.  each person or partnership that becomes a member of the particular partnership at that time is deemed to become a member of the other partnership at that time, and
iii.  each person or partnership that ceases to be a member of the particular partnership at that time is deemed to cease to be a member of the other partnership at that time.
1995, c. 49, s. 149; 1997, c. 3, s. 71; 2015, c. 21, s. 208.
605.2. For the purposes of section 605.1, where it can reasonably be considered that one of the main reasons that there is a member of the partnership who is resident in Canada is to avoid the application of that section, the member is deemed not to be resident in Canada.
1995, c. 49, s. 149; 1997, c. 3, s. 71.
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