Words and Phrases - "transfer"

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2 November 2015 External T.I. 2014-0558991E5 F - Loan from an Amateur Athlete Trust

genuine loan to athlete with adequate prospect of repayment not a transfer of property
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Words and Phrases
transfer

Kvas v. The Queen, 2016 TCC 199

involuntary dissolution did not render the corporation a transferor
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Words and Phrases
transfer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) involuntary dissolution was not a s. 84(2) winding-up 160

7 March 2016 External T.I. 2015-0608211E5 - Assignment of right to purchase

assigning right to purchase Canadian real estate is disposing of tcp
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Words and Phrases
option transfer

The Queen v. Kieboom, 92 DTC 6382 (FCA)

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Words and Phrases
transfer

Montreuil v. The Queen, 95 DTC 138 (TCC)

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Words and Phrases
transfer

Delisle v. The Queen, 95 DTC 650 (TCC)

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Words and Phrases
transfer

Algoa Trust v. The Queen, 93 DTC 405 (TCC)

stock dividend not a transfer
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Words and Phrases
transfer

Lemire v. The Queen, 2013 DTC 1065 [at 346], 2012 TCC 367, aff'd 2014 DTC 5088 [at 7100], 2013 FCA 242

in Quebec, deposit of funds into another's account is not a "transfer" if the depositor retains "patrimony" over the funds
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Words and Phrases
transfer

The Queen v. Paxton, 97 DTC 5012 (FCA)

transfer to children pending sale closing
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Words and Phrases
transfer