Assertion: partnership | /r/HasProperty | established in jurisdiction
Facets:
value: outside canada
type: LOCATION
Source sentences:
text: In Continental Bank Leasing Corp. v. Canada,  2 SCR 298, 98 DTC 6505, and later in Backman v. Canada ,  1 SCR 367, 2001 DTC 5149, and Spire Freezers Ltd. v. Canada ,  1 SCR 391, 2001 DTC 5158, the Supreme Court of Canada confirmed that for purposes of the Act the existence of a partnership must be determined by reference to the partnership law of the relevant province or territory, and this is the case even when dealing with a partnership established in a jurisdiction outside Canada.