Disposition

Paragraph (d)

Administrative Policy

1994 A.P.F.F. Round Table, Q. 5

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Paragraph (e)

See Also

Manrell v. The Queen, 2002 DTC 1222 (TCC), rev'd 2003 DTC 5225, 2003 FCA 128

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Anderson Estate v. The Queen, 95 DTC 758 (TCC)

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Administrative Policy

22 December 1997 External T.I. 9719575 - CONVERTING OWNERSHIP TYPE - WHETHER A DISPOSITION

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29 November 1996 External T.I. 9632045 - VOTING TRUST, IS DISPOSITION RECOGNIZED ON TRANSFER

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Income Tax Technical News, No. 7, 21 February 1996 (cancelled)

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28 October 1994 External T.I. 9418635 - TRANSFER PROPERTY TO A BARE TRUST

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5 August 1994 External T.I. 9412855 - HEALTH AND WELFARE TRUST AND VARIANCES TO A TRUST

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