Disposition

Paragraph (d)

When a property is transferred with a view to securing repayment of a debt or a loan (in this case, a loan from a related company), there is no...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		82

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		74

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		93
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5)		93

The conversion of ownership of personal use real estate from a joint tenancy to a tenancy in common would not constitute a disposition or a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		28

Income Tax Technical News, No. 7 gives a general indication of their criteria that are considered by RC in determining whether a transfer of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		37

"A revocable living trust should be recognized for income tax purposes at the time that legal title to property is transferred to it and ... the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87		95
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2)		35
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing		46
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		60
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance		128
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement - Paragraph (k)		55
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Preferred Share		36
Tax Topics - Income Tax Act - Section 249 - Subsection 249(4)		21
Tax Topics - Income Tax Act - Section 54 - Principal Residence		31
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)		75
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1)		53
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b)	s. 7(1)(b) if employee cash-out right	48
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(b)	employee option to receive cash	45
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate		98
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares	retention of shares' capital property character on intercorporate rollover transactions	154

Where legal title to a property is transferred to a bare trust without a corresponding transfer of beneficial ownership, there is no disposition...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		27

The transfer of property from one health and welfare trust into a new health and welfare trust will not result in a disposition where the new...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition		79