12 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 21, ¶1014)

Where property is held in joint tenancy and one of the joint tenants dies, the surviving joint tenant is not entitled to make the election under s. 164(6) in respect of a subsequent disposition of the property because the property passed to him by operation of law and not from the estate of the deceased.

A change from joint tenancy to tenancy in common is not a disposition of property for purposes of ss.54(c), 69(1)(b) and 115(1)(a)(iii).