I-3 - Taxation Act

Section 600.1 Disposition versions

2006-03-01

600.1. Subject to section 600.2, the share of a member of a partnership of any amount that would be an amount referred to in paragraph e of section 398, paragraph b or e of section 399, paragraph d of section 411, subparagraph i of paragraph b or paragraph c or h of section 412, paragraph d of section 418.5 or subparagraph i of paragraph b or paragraph c or e of section 418.6, in respect of the partnership for a taxation year of the partnership, but for paragraph d of section 600, is deemed to be an amount referred to in paragraph e of section 398, paragraph b or e of section 399, paragraph d of section 411, subparagraph of paragraph b or paragraph c or h of section 412, paragraph d of section 418.5 or subparagraph i of paragraph b or paragraph c or e of section 418.6, as the case may be, in respect of the member for the taxation year of the member in which the taxation year of the partnership ends.

1978, c. 26, s. 107; 1982, c. 5, s. 130; 1993, c. 16, s. 237; 1997, c. 3, s. 71.