2023 Ruling 2022-0950461R3 - Continuation of a Bermudian LP to a Delaware LP -- attach -- Disposition
the domestication of an exempted Bermuda limited partnership under the DRULPA does not entail dispositions
Disposition
2 November 2023 APFF Roundtable Q. 10, 2023-0993641C6 - APFF - Congrès 2023 Q.10 disposition de cryptomonnaie -- attach -- Disposition
there likely was a disposition of bitcoin on its transfer to a bitcoin platform
1 May 2023 External T.I. 2021-0921101E5 - XXXXXXXXXX -- attach -- Disposition
conversion of share corp to non-share corp would not cause a share disposition if no share cancellation and the rights of the shareholders were not substantively altered
2021 Ruling 2020-0862431R3 F - Variation of a trust deed and addition of new beneficiaries -- attach -- Disposition
trust deed amendment by court order to permit addition of corporations that were only indirectly owned by family beneficiaries did not trigger a disposition/ such addition triggered disposition of trust interests but without proceeds
2021 Ruling 2021-0916821R3 F - Continuance corporation from CBCA to Co-operative -- attach -- Disposition
continuance from the CBCA to a Co-operatives Act did not entail disposition of assets, but s. 86 applied at the shareholder level
28 June 2022 External T.I. 2022-0933661E5 - Meaning of Disposition -- attach -- Disposition
dematerialization of a corporation’s shares would not cause their disposition
10 November 2004 External T.I. 2004-0092561E5 F - 85(1), 248(1) "Disposition" -- attach -- Disposition
no disposition to the extent that there is a dirty s. 95 exchange of old common shares for identical new common shares
18 November 2021 External T.I. 2021-0917841E5 F - Traitement fiscal d’un revenu d’une emphytéose -- attach -- Disposition
the granting of an emphyteusis is a part disposition of property rather than a lease
1 November 1994 Internal T.I. 94234170 F - CBR Assurance-vie -- attach -- Disposition
amending policy to reduce premiums and insured amount was not a disposition
9 May 2007 External T.I. 2006-0189931E5 F - Renonciation à une fiducie par un conjoint -- attach -- Disposition
extinguishment of trust interests on their renunciation is a disposition of the renounced interest, but resulting variation of trust to accelerate distribution entitlements is not
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