Tax wiki
s. 102
PART I — Income Tax · DIVISION B — Computation of Income · SUBDIVISION J — Partnerships and their Members
Definition of
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
In this Subdivision, Canadian partnership means a partnership all of the members of which were, at any time in respect of which the expression is relevant, resident in Canada.
Member of a partnership
(2)In this Subdivision, a reference to a person or a taxpayer who is a member of a particular partnership shall include a reference to another partnership that is a member of the particular partnership.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 102 links to the one before it.
Enacting and amending legislation
- 1970-71-72, c. 63, s. 1“102”; 1986, c. 55, s. 27
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 102.