Larose v. MNR, 92 DTC 2055, [1992] 2 CTC 2339, [1992] 1 CTC 2667 -- attach -- Disposition
disposition where abusus (right to dispose) of a building was transferred
Disposition
8 February 2013 External T.I. 2012-0464131E5 F - Transfert de propriété -- attach -- Disposition
determination of disposition date is assisted by IT-170R
Devon Canada Corporation v. The Queen, 2018 TCC 170 -- attach -- Disposition
disposition of surrendered stock options occurred under doctrine of merger
2017 Ruling 2016-0679281R3 - subsections 84(4.1) and 86(1) -- attach -- Disposition
change of common shares into multiple-voting common shares not a disposition
29 May 2018 STEP Roundtable Q. 16, 2018-0744121C6 - Impact of check the box election -- attach -- Disposition
LLC election to be fiscally regarded does not trigger a disposition
2017 Ruling 2016-0660321R3 - Reorg of REIT to simplify multi-tier structure -- attach -- Disposition
no disposition of partnership interests or property on conversion of general to limited partnership or adding right of renunciation of a MFT unitholder
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 -- attach -- Disposition
family court order did not effect a change in beneficial ownership of a larger bloc of shares held by the original owner (and in any event, the order named the wrong person)
31 August 1990 Income Tax Severed Letter AC59691 - Continuation of a Partnership -- attach -- Disposition
continuation of Alberta general partnership as US LP entails no disposition or dissolution if no significant change in partnership interest attributes
2017 Ruling 2016-0670971R3 - Repayments of upstream loans and series test -- attach -- Disposition
automatic loan renewals did not entail the making of new loans
2016 Ruling 2015-0612931R3 - Variation of trust indenture -- attach -- Disposition
creation of new MFT units to indirectly bear trailer fees
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