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Definition and similar words in English:

We are sorry, but we have no definition of phrase: particular partnership yet.

Example sentences with "particular partnership", translation memory

◦ (i) where interests in any partnership or shares of the capital stock of any corporation (which interests or shares are referred to in this subparagraph as "equity interests") are, at any time, property of a particular partnership or are deemed under this paragraph to be, at any time, property of the particular partnership, the equity interests are deemed to be owned at that time by each member of the particular partnership in a proportion equal to the proportion of the equity interests that ▪ (A) the fair market value, at that time, of the member’s partnership interest in the particular partnership ◦ is of ▪ (B) the fair market value, at that time, of all members’ partnership interests in the particular partnership, and
Closely related persons (1.1) For the purposes of this section, a particular Canadian partnership and another person that is a Canadian partnership or a corporation resident in Canada are closely related to each other at any time if, at that time, the particular partnership and the other person are registrants and (a) if the other person is a Canadian partnership, (i) all or substantially all of the interest in the other person is held by (A) the particular partnership, (B) a corporation resident in Canada, or a Canadian partnership, that is a member of a qualifying group of which the particular partnership is a member, or (C) any combination of corporations or partnerships referred to in clauses (A) and (B), or (ii) the particular partnership
Value of interest in partnership (5) For the purposes of subsection (4) and this subsection, the carrying value at the end of a taxation year of an interest of a corporation or of a partnership (each of which is referred to in this subsection as the "member") in a particular partnership is deemed to be the member's specified proportion, for the particular partnership's last fiscal period that ends at or before the end of the taxation year, of the amount that would, if the particular partnership were a corporation, be the particular partnership's investment allowance at the end of that fiscal period.
Value of interest in partnership (5) For the purposes of subsection (4) and this subsection, the carrying value at the end of a taxation year of an interest of a corporation or of a partnership (each of which is referred to in this subsection as the "member") in a particular partnership is deemed to be the member’s specified proportion, for the particular partnership’s last fiscal period that ends at or before the end of the taxation year, of the amount that would, if the particular partnership were a corporation, be the particular partnership’s investment allowance at the end of that fiscal period.
◦ (i) the foreign affiliate or a person related to the foreign affiliate is a qualifying member of the particular partnership, and (ii) the total of all amounts each of which is the fair market value of a partnership interest in the particular partnership held by the foreign affiliate, by a person related to the foreign affiliate or by a qualifying member of the operating partnership (described in that definition) is greater than 50% of the total fair market value of all partnership interests in the particular partnership owned by all members of the particular partnership;
175 (B) held at all times after the later of October 1, 1987 and the day on which the particular partnership’s interest as a beneficiary under the particular trust was created, by the same persons or partnerships that held at those times that interest of the particular partnership, or (v) a person exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income except if the interest of the particular partnership in the particular trust was held, at all times after the day on which the interest was created, by the particular partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income.
(5) For the purposes of subsection (4) and this subsection, the carrying value at the end of a taxation year of an interest of a corporation or of a partnership (each of which is referred to in this subsection as the "member") in a particular partnership is deemed to be the member’s specified proportion, for the particular partnership’s last fiscal period that ends at or before the end of the taxation year, of the amount that would, if the particular partnership were a corporation, be the particular partnership’s investment allowance at the end of that fiscal period.
New subparagraph (e)(v) of the definition provides that a particular partnership will be a designated beneficiary of a particular trust if any of the members of the particular partnership is a person exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income, unless the interest of the particular partnership in the particular trust was held, at all times after the day on which the interest was created, by the particular partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income.
◦ (i) the foreign affiliate or a person related to the foreign affiliate is a qualifying member of the particular partnership, and (ii) the total of all amounts — each of which is the fair market value of a partnership interest in the particular partnership held by the foreign affiliate, by a person related to the foreign affiliate or (where the foreign affiliate carries on, at that time, the business as a qualifying member of another partnership) by a qualifying member of the other partnership — is greater than 50% of the total fair market value of all partnership interests in the particular partnership owned by all members of the particular partnership;
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