11 October 2013 APFF Roundtable, 2013-0495821C6 F - Share disposition -- attach -- Disposition
no disposition where shares exchanged for identical-attribute shares of a different class
Disposition
11 February 2013 External T.I. 2012-0451791E5 - Disposition of trust interest -- attach -- Disposition
addition of beneficiary results in disposition
18 December 2013 External T.I. 2013-0511101E5 F - Substantial interest - Part VI.1 -- attach -- Disposition
no disposition of shares that became voting by operation of law (due to cancellation of voting shares)
2013 Ruling 2012-0464841R3 - Distribution by a trust -- attach -- Disposition
addition of capital encroachment right
2012 Ruling 2012-0451431R3 - Loss Consolidation -- attach -- Disposition
addition of conversion right
2012 Ruling 2011-0429611R3 - Variation of Trust Indenture -- attach -- Disposition
addition of preferred REIT units not disposition/ exercise of right to redesignate fixed preferred units as floating rate, is disposition
Stephen Fyfe, Craig Webster, 2000 Conference Report, c. 21: Discussion of Multi-Class Mutual Fund Trusts. -- attach -- Disposition
Douglas S. Ewens, Michael J. Flatters, "Toward a more Coherent Theory of Dispositions", 1995 Canadian Tax Journal, Vol. 43, No. 5, p. 1377 -- attach -- Disposition
Joel A. Nitikman, "Rescission of Contracts for Mistake", Canadian Current Tax, April 1995, Vol. 5, No. 7, p. 63. -- attach -- Disposition
Gillespie, "Lease Financing", 1992 Corporate Management Tax Conference, c. 7 -- attach -- Disposition
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