For the purposes of this Part, each of the following is a Part 8 associate of a partnership (the primary entity ):
(a) a partner in the partnership;
(b) if a partner in the partnership is an individual--any entity that is a Part 8 associate of that individual because of section 70B;
(c) if a partner in the partnership is a company--any entity that is a Part 8 associate of that company because of section 70C.