Income Tax Act — I-3.3 125
 amount determined for H in the definition specified partnership income in this subsection for the year in respect of the corporation’s income from an active business carried on in Canada by the corporation as a member of the partnership, and H is the amount determined for G in the definition specified partnership income in this subsection for the year in respect of the corporation’s share of the income from the business. ( perte de société de personnes déterminée ) Assignment — specified partnership business limit (8) For the purpose of the definition specified partnership income in subsection (7), a person that is a member of a partnership in a taxation year may assign to a designated member of the partnership — for a taxation year of the designated member — all or any portion of the person’s specified partnership business limit (determined without reference to this assignment) in respect of the person’s taxation year if (a) the person is described in paragraph (b) of the definition designated member in subsection (7) in respect of the designated member in the designated member’s taxation year; (b) the specified partnership business limit of the person is in respect of a fiscal period of the partnership that ends in the designated member’s taxation year; and (c) a prescribed form is filed with the Minister by (i) the designated member in its return of income for the designated member’s taxation year, and (ii) the person in its return of income for the person’s taxation year. Anti-avoidance (9) If a corporation provides services or property to a person or partnership that holds a direct or indirect interest in a particular partnership or corporation and one of the reasons for the provision of the services or property to the person or partnership, instead of to the particular partnership or corporation, is to avoid the application of subparagraph (1)(a)(ii) or (ii.1) in respect of the income from the provision of the services or property, no amount in respect of the corporation’s income from the provision of the services or property is to be included in the total amount determined under paragraph (1)(a). Computational rule — specified corporate income (10) For the purpose of determining an amount for a taxation year in respect of a corporation under clause (1)(a)(i)(B) or subparagraph (1)(a)(ii.1), an amount of income is to be excluded if the amount is (a) income from an active business of the corporation for the year from the provision of services or property to another corporation with which the corporation is associated (in this subsection referred to as the associated corporation ); and (b) not deductible by the associated corporation for its taxation year in respect of an amount included in the income of the associated corporation that is (i) referred to in any of clauses (1)(a)(i)(A) to (C), or (ii) reasonable to consider as being attributable to or derived from an amount referred to in clause (1)(a)(i)(C). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 125; 1994, c. 7, Sch. II, s. 100, Sch. VIII, s. 63; 1995, c. 3, s. 35; 1996, c. 21, s. 26; 1998, c. 19, s. 145; 2001, c. 17, s. 113; 2003, c. 15, s. 79; 2007, c. 2, ss. 33, 49, c. 35, ss. 68, 182; 2009, c. 2, s. 39; 2013, c. 34, ss. 126, 262, c. 40, s. 55; 2015, c. 36, s. 11; 2016, c. 7, s. 34, c. 12, s. 44; 2017, c. 33, s. 48; 2018, c. 12, s. 20 2019, c. 29, s. 22 2022, c. 19, s. 21 2023, c. 26, s. 32(F)