Subsection 59(3.3) - Amounts to be included in income
Administrative Policy
90 C.P.T.J. - Q.1
Re application of s. 59(3.3)(b) to a partnership.
Subsection 59(5)
Administrative Policy
25 August 1994 T.I. 5-940633
RC is not willing at this time to expand the application of the administrative treatment for simple farm-outs, typical farm-outs and widespread farm-outs to include a royalty interest transferred to the farmee.