Disposition
9 August 2016 Internal T.I. 2014-0526171I7 - Resettlement of a Trust -- attach -- Disposition
sale of the two interests in a commercial trust to a 3rd party gave rise to a new trust given that this not contemplated when trust settled
Alison Spiers, "ECP Planning: Some Practical Considerations", Canadian Tax Focus, Vol. 6, No. 4, November 2016, p 1 -- attach -- Disposition
2015 Ruling 2015-0578051R3 - Variation of trust indenture -- attach -- Disposition
addition of preferred units not disposition
2016 Ruling 2015-0606771R3 - Disclaimer of trust interest -- attach -- Disposition
disclaimer of interest in estate
2015 Ruling 2014-0558831R3 - No-type of property spin-off butterfly -- attach -- Disposition
splitting of fee for management of 2 divisions not a disposition of contract
2010 Ruling 2010-0373801R3 - Conversion from a BV to a DC -- attach -- Disposition
conversion of Netherlands BV to Dutch co-op
2016 Ruling 2015-0615041R3 - Conversion of Delaware corporation to LLC -- attach -- Disposition
conversion of a Delaware corp. to an LLC not a disposition
General Electric Capital Equipment Finance Inc. v. Canada, 2002 DTC 6734, 2001 FCA 392 -- attach -- Disposition
changes to 3 of the 4 fundamental attributes of debt produced new debt
National Trust Co. v. Mead, [1990] 5 WWR 455, [1990] 2 SCR 410 -- attach -- Disposition
assumption of loan did not entail its novation
Pages
