taxpage.com/articles-and-tips/partnership-taxation/contributing-property-to-partnership/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-9-2023/selling-your-partnership-interest-the-possible-impact-of-subsections-1001-and-2-of-the-income-tax-act/
See also:
www.grllp.com/blog/Sale-of-partnership-property-allowed-despite-lack-of-authorization-and-disclosure-376
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/october-20-2022-3/partnership-allocation-method-income-losses/