2 December 1992 Memorandum (Tax Window, No. 27, p. 20, ¶2349, October 1993 Access Letter, p. 480)

A true abandonment of property, for example, where ownership of the property reverts to the Crown or accrues to the first finder and there is no reasonable expectation of recovery by the original owner, can constitute a disposition of property.

A true abandonment of property, for example, where ownership of the property reverts to the Crown or accrues to the first finder and there is no reasonable expectation of recovery by the original owner, can constitute a disposition of property.