Full text
[Repealed, 2013, c. 34, s. 235]
[Repealed, 2013, c. 34, s. 235]
[Repealed, 2013, c. 34, s. 235]
the contributor is not a partnership, if the disposition is part of a series of transactions or events that begin after December 17, 1999 that includes the cessation of the partnership’s existence and a subsequent distribution from a personal trust to a former member of the partnership in circumstances to which subsection 107(2) applies;