25 July 2007 External T.I. 2007-0222251E5 F - Perte finale sur un immeuble démoli -- attach -- Disposition
demolition of a building is its disposition
Disposition
Leonard v. The Queen, 2021 TCC 33, rev'd 2022 FCA 195 -- attach -- Disposition
foreclosure proceedings resulted in disposition of the mortgage but not of the debt it had previously secured
2020 Ruling 2019-0819871R3 - Loss Consolidation Involving Canadian Branch -- attach -- Disposition
US corp is same corporation after its continuance to Canada
David H. Sohmer, "The Securities Transfer Act and the Income Tax Act: Who Owns Publicly Traded Securities?", Tax Topics (Wolters Kluwer), No. 2556, 2 March 2021, p. 1 -- attach -- Disposition
16 December 2019 Roundtable, 2019-0828571C6 - Disposition -- attach -- Disposition
amending a foreign-law debt to transition to RFRs is a disposition only if there is discharge and substitution under that law
21 July 2009 Internal T.I. 2009-0322591I7 F - Déduction des intérêts -- attach -- Disposition
replacement of note and capitalized interest by new note with increased amount did not constitute payment by novation of the old debt
2020 Ruling 2019-0799981R3 - Disposition – Reclassification and Stock Split -- attach -- Disposition
a simultaneous consolidation of 7 identical series of common shares into 1 series, and a stock split, did not effect a disposition
8 October 2010 Roundtable, 2010-0373401C6 F - Fiducies et ajout d'un bénéficiaire -- attach -- Disposition
court-approved addition of a beneficiary will result either in a part disposition of trust interests, or a constructive dissolution and resettlement of the discretionary trust
2019 Ruling 2018-0779221R3 F - Dissolution d'une association ouvrière -- attach -- Disposition
winding-up of a labour union gives rise to capital gains to the union members
6 March 1995 Internal T.I. 9409947 - WINDING-UP OF A FOREIGN AFFILIATE -- attach -- Disposition
no disposition of shares of UK sub on interim liquidation distributions
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