Law360 Canada ( July 12, 2018, 9:49 AM EDT) -- Appeal by the taxpayer from a Tax Court decision dismissing the appellant’s appeal from a reassessment and confirming that he was liable for a CPP contribution in relation to income allocated to him after he retired from a partnership. The appellant retired in 2007. In 2008, he was allocated income from the partnership as provided in the applicable partnership agreement. He included this income in his tax return for 2008 but did not include any amount for a CPP contribution payable in relation to the income that was allocated to him. The Tax Court judge found this income fell into the category of business or professional income pursuant to s. 96(1.1) of the Income Tax Act and that the Minister was correct in including it in the calculation of his self-employed earnings for the purposes of ss. 13 and 14 of the CPP....