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Regulation 5102

Administrative Policy(1)

Administrative Policy

24 October 1996 T.I. 962987 (C.T.O. "Thirty Percent Limited Partner Interests")

A limited partnership which is formed with one general and one nominee limited partner prior to a public offering will not qualify under Regulation 5102(1)(e) or under paragraph (e) of the definition of "qualified limited partnership" in Regulation 5000(7).

Tax Topics

Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
- 0000-1999
- 2000-3999
- 4000-5999
  - Regulation 4600Qualified Property
  - Regulation 4700ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971
  - Regulation 4801
  - Regulation 4802
  - Regulation 4803
  - Regulation 4900REGISTERED PLANS — INVESTMENTS
  - Regulation 4901Interpretation
  - Regulation 5000
  - Regulation 5001
  - Regulation 5100Deferred Income Plans, Investments in Small Business
  - Regulation 5102
  - Regulation 5201Small Manufacturers’ Rule
  - Regulation 5202Interpretation
  - Regulation 5300Individuals
  - Regulation 5301Corporations Under Part I of the Act
  - Regulation 5700Medical Expense Tax Credit
  - Regulation 5800Retention of Books and Records
  - Regulation 5901Order of Surplus Distributions
  - Regulation 5902Election in Respect of Capital Gains
  - Regulation 5903Deductible Loss
  - Regulation 5903.1
  - Regulation 5904Participating Percentage
  - Regulation 5905Special Rules
  - Regulation 5907Interpretation
  - Regulation 5908
- 6000-7999
- 8000-9999
- Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties

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