30 November 1996 Ruling 9702653 - PARTITIONING SHARES HELD BY PARTNERSHIP -- attach -- Disposition
no disposition on partition of shares
Disposition
23 December 2014 External T.I. 2013-0487791E5 F - Période d'amortissement du revenu d'emphytéose -- attach -- Disposition
sum received on granting an emphyteusis is proceeds of disposition
11 October 1994 External T.I. 9421345 - DATE OF ACQUISITION -- attach -- Disposition
P-020, 15 October 1992 "Grandfathered Leases" -- attach -- Disposition
92 C.R. - Q.26 -- attach -- Disposition
C. Brian Darling, "Revenue Canada Perspectives," 1992 Corporate Management Tax Conference Report (CTF), Q.11 -- attach -- Disposition
may be no disposition on conversion of limited to general partnership
2 December 1992 Memorandum (Tax Window, No. 27, p. 20, ¶2349, October 1993 Access Letter, p. 480) -- attach -- Disposition
8 January 1992 T.I. (Tax Window, No. 15, p. 15, ¶1688) -- attach -- Disposition
12 June 1992 Memorandum (Tax Window, No. 21, p. 10, ¶2023)u -- attach -- Disposition
89 C.M.TC - "Bare Trusts" -- attach -- Disposition
Pages
