Re 2585929 Alberta Ltd, 2026 ABKB 75 -- attach -- Proceeds of Disposition
Court declined to issue interpretation of previously-granted RVO that an amount was received as proceeds
Proceeds of Disposition
21 January 2002 External T.I. 2001-0078735 F - Droit de recevoir une somme -- attach -- Proceeds of Disposition
FMV of contingent right to deferred cash sales proceeds was included in proceeds, with subsequent gain or loss when the contingency was resolved
12 March 2002 Internal T.I. 2001-0094067 F - DEDOMMAGEMENT - TITRE DE PROPRIETE -- attach -- Proceeds of Disposition
damages received for use of a property contrary to the recipient’s co-ownership right were tax-free receipts
16 December 2008 External T.I. 2008-0279741E5 F - Renonciation au capital d'une fiducie -- attach -- Proceeds of Disposition
settlor’s renunciation of capital interest (but not income interest) prior to trustees’ exercise of discretion to distribute a capital gain would generate nil proceeds and not engage s. 56(2) or (4)
23 May 2013 External T.I. 2012-0472101E5 F - Emphytéose - disposition de terrain -- attach -- Proceeds of Disposition
building erected on land was the consideration for the emphyteutic grant
24 March 1995 External T.I. 9507295 - SALE PRICE OF SHARES - CLOSING -- attach -- Proceeds of Disposition
5 April 1991 T.I. (Tax Window, No. 3, p. 6, ¶1268) -- attach -- Proceeds of Disposition
Pe Ben Industries Co. Ltd. v. The Queen, 88 DTC 6347, [1988] 2 CTC 120 (FCTD) -- attach -- Proceeds of Disposition
Sénécal v. MNR, 93 DTC 1155, [1993] 2 CTC 2218 (TCC) -- attach -- Proceeds of Disposition
Fielder v. Vedlynn Ltd., [1992] BTC 347 (Ch. D.) -- attach -- Proceeds of Disposition
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