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I-3 - Taxation Act

Section 643
Disposition versions

Full text
643. A taxpayer who holds a residual interest is deemed not to be a member of the partnership:
(a)  except for the purposes of sections 714 and 752.0.10.11, if he holds such interest by virtue of section 641; or
(b)  except for the purposes of sections 530 to 533, if he holds such interest otherwise than as provided in paragraph a.
1975, c. 22, s. 178; 1993, c. 64, s. 39; 1997, c. 3, s. 71.
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