In Cullen v. M.N.R., [1985] 2 C.T.C. 2059 (T.C.C.), reference was made to the statement of Duff J. in Porter v. Armstrong, 1926 CanLII 23 (SCC), [1926] S.C.R. 328 at 329: Partnership, it is needless to say, does not arise from ownership in common, or from joint ownership. Partnership arises from contract, evidenced either by expressed declaration or by conduct signifying the same thing. It is not sufficient that there should community of interest; there must be contract.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.