17 April 2001 External T.I. 2001-0074915 F - Fonds commun de placement - Disposition -- attach -- Disposition
change in taxable account through which MFT units are held does not entail their disposition
Disposition
20 March 2024 Internal T.I. 2023-0973071I7 - DeFi deposit and rewards -- attach -- Disposition
deposit of crypto into a pooling vehicle for receipt tokens, and a subsequent exchange of the receipt tokens for underlying tokens, are dispositions
2023 Ruling 2022-0958681R3 - Conversion to open-end unit trust -- attach -- Disposition
no disposition on conversion of closed-end to open end unit trust
4 June 2024 STEP Roundtable Q. 8, 2024-1007841C6 - Disposition of Property Held in a Bare Trust -- attach -- Disposition
a disposition by a bare trust is not a “disposition” absent s. (b)(v) or (k) of that definition applying
16 November 2001 Internal T.I. 2001-0097587 F - COPRODUCTION-DROIT D'AUTEUR -- attach -- Disposition
licence to UK co-producer of rights, as copyright co-owner, to exploit its co-ownership rights outside Canada but with the licence back of those rights by the UK partnership licensee of the UK co-producer, did not constitute a copyright disposition
2013 Ruling 2013-0492731R3 - qualifying disposition -mutual fund trust -- attach -- Disposition
no disposition on MFT units consolidation back to the previous number, occurring outside a Plan of Arrangement
20 February 2002 External T.I. 2001-0114745 F - CONTINUATION SOCIETE EN COOPERATIVE -- attach -- Disposition
consequences of the continuance of a corporation as a cooperative depend on the implementation details
24 April 2002 External T.I. 2001-0111185 F - DISPOSITION PARTIELLE D'UNE PARTICIPATION -- attach -- Disposition
reclassification of LP units into three classes of alphabet units did not entail a disposition
21 May 2002 External T.I. 2001-0097215 F - DISPOSITION D'UN BIEN EN IMMOBILISATION -- attach -- Disposition
disposition of land when sold by municipality for unpaid property taxes
4 June 2002 External T.I. 2002-0141435 F - Disposition of Shares -- attach -- Disposition
exchange of voting common for voting pref and non-voting common is a disposition
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