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I-3 - Taxation Act

Section 606
Disposition versions

Full text
606. Section 607 applies where there is an agreement among the members of a partnership to share, according to an agreed proportion, any income or loss of the partnership from or arising out of any source in Canada or from sources in another place or any amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of such members.
1972, c. 23, s. 458; 1975, c. 22, s. 168; 1997, c. 3, s. 71; 2009, c. 5, s. 194.
606. Section 607 applies where there is an agreement among the members of a partnership to share any income or loss of the partnership from or arising out of any source in Canada or from sources in another place or any amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of such members.
1972, c. 23, s. 458; 1975, c. 22, s. 168; 1997, c. 3, s. 71.
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