Disposition
Goodman, "Is a Settlement of Property on a Revocable Inter Vivos Trust a Disposition for Income Tax Purposes", Estates & Trusts Journal, Vol. 14, No. 2, December 1994, p. 198. -- attach -- Disposition
Innes, Cuperfain, "Variation of Trust: An Analysis of the Effects of Variations of Trust under the Provisions of the Income Tax Act", 1995 Canadian Tax Journal, Vol. 43, No. 1, p. 16. -- attach -- Disposition
Kroft, "An Update on Select Legal Issues Relating to Dispositions and Exchanges of Property", 1995 Corporate Management Tax Conference Report, c. 10. -- attach -- Disposition
Brown, "The Transfer of Property on Death: Ownership, Control and Vesting", 1994 Canadian Tax Journal, Vol. 42, No. 6, p. 1449. -- attach -- Disposition
Gameroff v. The Queen, 83 DTC 5013, [1982] CTC 411 (FCTD), rev'd 86 DTC 6023, [1986] 1 CTC 169 (FCA) -- attach -- Disposition
The Queen v. Harvey, 83 DTC 5098, [1983] CTC 63 (FCTD) -- attach -- Disposition
disposition of property to corporation even though property extinguished
Smith v. Lewis, [1902] 2 Ch. 667 -- attach -- Disposition
Jenkin R. Lewis & Son Ltd. v. Kerman, [1970] 3 All ER 414 (CA) -- attach -- Disposition
Survivance v. Canada, 2007 DTC 5096, 2006 FCA 129 -- attach -- Disposition
no disposition until payment
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