| http://www.w3.org/ns/prov#value | - lar trust was owned, at all times after the day on which the interest was created, by the particular partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income, and (B) none of the members of the particular partnership at that time is a person or partnership described in subparagraph (i).Giga-frenIn particular, partnerships between l
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