In 2013-0476871E5, the CRA commented on whether subsection 75(2) of the Income Tax Act (Canada) applies where a settlor contributes an interest in a limited partnership to a trust and under the terms of the trust the partnership interest may revert to the settlor. The CRA takes the position generally that business income earned by the partnership would not be subject to subsection 75(2), but that property income of the partnership will flow to the trust as income from property thus triggering the application of subsection 75(2).