22 February 1999 Internal T.I. 9819507 F - PAIEMENT - FERMETURE D'UNE VILLE -- attach -- Disposition
no disposition of building when moved to another location
Disposition
18 June 1999 Internal T.I. 9910827 F - ABANDON D'UN CAAF -- attach -- Disposition
payment to induce the surrender of Quebec Timber Supply and Forest Management Agreement and related annual permits constituted proceeds of disposition
30 June 1999 Internal T.I. 9911197 F - ABANDON D'UN CAAF BSF CHICOUTIMI -- attach -- Disposition
extinguishment of timber permit on the sale of a business constituted its disposition
1 September 1999 External T.I. 9829805 F - CRISTALLISATION G EN CAP ET DISPOSITION -- attach -- Disposition
exchange of shares of a corporation for shares of the same class was not a disposition
11 August 1994 Ruling 9012223 - CONVERSION OF GOLD CERTIFICATE TO GOLD BULLION -- attach -- Disposition
no disposition on conversion of gold certificate into underlying bullion
24 May 2000 External T.I. 2000-0012785 F - INCENDIE MAJEUR CONSEQUENCES -- attach -- Disposition
disposition for nil proceeds on property’s destruction without compensation
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 -- attach -- Disposition
grant of non-compete did not entail a disposition of property/ settlement of right to damages is not a disposition for capital gains purposes
17 January 2025 Internal T.I. 2024-1031821I7 - Crypto custodial staking on CSA-compliant platform -- attach -- Disposition
no disposition where crypto is deposited with or staked through a platform that holds the crypto in trust
2022 Ruling 2021-0919101R3 - Ruling Letter -- attach -- Disposition
aunt’s renunciation of her trust income interest, and her approval of the resulting scheme of distribution to the residual beneficiaries, did not entail a disposition
30 July 2024 Internal T.I. 2024-1019041I7 - Conversion from a XXXXXXXXXX -- attach -- Disposition
conversion of a Delaware corporation to an Iowa LLC resulted in the same corporation, given that both were corporations for ITA purposes, and “continuation” corporate language
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