which(i) paragraph 70(6)(d.1) applied,(ii) where the member is an individual, the member???s spouse or common-law partner held the partnership interest on February 22, 1994,(iii) where the member is a trust, the taxpayer by whose will the trust was created held the partnership interest on February 22, 1994, and(iv) the partnership interest was, immediately before the death of the spouse or common