Words and Phrases - "dispose"
Greiner v. The Queen, 84 DTC 6073, [1984] CTC 92 (FCA)
"otherwise disposed of" includes extinguishment on surrender
Stone J.A. found that a surrender of stock option rights by the taxpayer to his employer corporation came within the phrase "otherwise disposed...
Words and Phrases
disposeLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Evidence | 31 | |
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 201 |
The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865
disposition by virtue of merger of leasehold interest and freehold
The verb "to dispose" (which should receive the same meaning as the expressions "disposition", "proceeds of disposition" and " disposed of")...
Words and Phrases
disposeLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 87 | |
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | detailed definition not presumed exhaustive | 52 |