5 October 2012 APFF Roundtable, 2012-0451281C6 F - Usufruit étranger -- attach -- Disposition
whether the formation of a usufruct under overseas law triggers a disposition turns on such law
Disposition
8 March 2012 Internal T.I. 2010-0387961I7 -- attach -- Disposition
2011 Ruling 2010-0389921R3 - New series of units - US dollar and Hedged -- attach -- Disposition
redesignation of single series of MFT units to be Cdn$ or USD hedged units, not a disposition
2011 Ruling 2011-0408871R3 F - Monetization -- attach -- Disposition
no disposition on monetization transaction
12 July 2011 Internal T.I. 2010-0366321I7 - Tax treatment of break fees received -- attach -- Disposition
12 July 2011 Internal T.I. 2010-0366321I7 - Tax treatment of break fees received -- attach -- Disposition
15 February 2012 External T.I. 2011-0426531E5 - Exchange of Gold Bullion for ETR -- attach -- Disposition
exchange of gold certificate for gold likely not a disposition
92 C.R. - Q.10 -- attach -- Disposition
3 January 2014 External T.I. 2013-0482081E5 - Nil value partnership units -- attach -- Disposition
no disposition of interests in inactive partnership until dissolution
13 November 1992 T.I. 923187 (September 1993 Access Letter, p. 423, ¶C144-239) -- attach -- Disposition
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