Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA) -- attach -- Disposition
not all rights transferred
Disposition
Zim Properties Ltd. v. Procter, [1985] BTC 42 (HC) -- attach -- Disposition
RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) v. The Queen, 2008 DTC 4982, 2007 TCC 647, aff'd , 2009 DTC 5940, 2008 FCA 419 -- attach -- Disposition
negotiated damages received for breach a non-compete were in respect of the disposition (i.e., cancellation) of the non-compete
Smedley v. The Queen, 2003 DTC 501 -- attach -- Disposition
no disposition until possession, use and risk passed
Buzzoni, Executor of Kamhi Estate v. Commissioners for Revenue and Customs, [2012] UKUT 360 (Tax and Chancery Chamber) -- attach -- Disposition
sublease was referable to the property of the sublessor
Dubois c. La Reine, 2007 DTC 1534, 2007 TCC 461 (Informal Procedure) -- attach -- Disposition
legal expenses incurred re cancellation of purchase may be loss from disposition
Quincaillerie Laberge Inc. v. The Queen, 95 DTC 155 (TCC) -- attach -- Disposition
amendment of agreement did not entail its transfer
Barnabe Estate v. Minister of National Revenue, 98 DTC 1824, [1998] 3 CTC 2201 (TCC) -- attach -- Disposition
Fourney v. The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520 -- attach -- Disposition
rebuttable presumption of resulting trust on transfer for no consideration
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 -- attach -- Disposition
beneficial owner of shares held in a trust
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