91 C.R. - Q.41

The date of disposition of property (and, therefore, the date upon which income commences to be earned by the purchaser) is the date the beneficial ownership is intended to pass to the purchaser and the time the vendor has an absolute but not necessarily immediate right to be paid.

The date of disposition of property is the date the beneficial ownership is intended to pass to the purchaser and the time the vendor has an absolute but not necessarily immediate right to be paid.

The date of disposition of property (and, therefore, the date upon which income commences to be earned by the purchaser) is the date the beneficial ownership is intended to pass to the purchaser and the time the vendor has an absolute but necessarily immediate right to be paid.