Words and Phrases - "dispose"

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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...

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Words and Phrases
dispose

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")...

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Words and Phrases
dispose