Subsection 93.1(1) - Shares held by partnership
Articles
Nathan Boidman, "Canadian Foreign Affiliate Tax Proposals - Brief Overview", Tax Management International Journal, Vol. 29, No. 2, 11 February 2000, p. 100.
Subsection 93.1(2) - Where dividends received by a partnership
Administrative Policy
6 September 2002 T.I. 2001-011167 -
Confirmation that s. 93.1(2)(d)(i) permits the partner to deduct its share of the gross amount of the dividends received by the partnership.