Words and Phrases - "dispose"

75
38
66
45
31
28
15
10
68
2
2
29
48
22
35
75
2
67
72
44
12
8
19
2

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...

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

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")...

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

Words and Phrases
dispose