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  1. www.canada.ca › what-proceedsWhat are proceeds? - Canada.ca

    Proceeds is a term used to describe the amount that arises as the result of a sale, disposition, deemed disposition (see Deemed dispositions), redemption, acquisition, or cancellation of securities, or an exchange or conversion of property. The term does not mean only cash or money.

  2. turbotax.intuit.ca › tips › proceeds-of-disposition-5197Proceeds of Disposition | 2023 TurboTax® Canada Tips

    Mar 29, 2021 · To calculate your gains or losses, you need to understand the definition of the phrase “proceeds of disposition.” You also need to know when the CRA requires you to report your proceeds of disposition and when it prefers an alternative figure.

  3. www.canada.ca › en › revenue-agencyT2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the

    Proceeds of disposition. In this column, indicate the proceeds of disposition. The proceeds of disposition are usually the selling price of the property. However, they can also include compensation the corporation received for property that was destroyed, expropriated, stolen, or damaged.

  4. www.mondaq.com › canada › capital-gains-taxA Canadian Tax Lawyer's Guide To Deemed Dispositions - Mondaq

    Jul 27, 2022 · What Is Deemed Disposition? Subsection 248 (1) of the Income Tax Act defines "disposition" as "any transaction or event entitling a taxpayer to proceeds of disposition of a property." For tax purposes, a gain or loss is not recognized until it has been realized by the disposition of the property.

    • David Rotfleisch

  5. taxpage.com › articles-and-tips › a-canadian-taxA Canadian Tax Lawyer’s Guide to Deemed Dispositions

    Jul 25, 2022 · What Is Deemed Disposition? Subsection 248 (1) of the Income Tax Act defines “disposition” as “any transaction or event entitling a taxpayer to proceeds of disposition of a property.” For tax purposes, a gain or loss is not recognized until it has been realized by the disposition of the property.

  6. www.alpertlawfirm.caSHARE PURCHASE TRANSACTIONS – PART II - Alpert Law Firm

    earnout payments to be treated as proceeds of disposition on account of capital if the following six conditions are met: (i) the vendor must be resident in Canada;

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  8. ca.rbcwealthmanagement.com › documents › 634020Tax treatment of in-kind asset transfers - RBC Wealth Management

    the rollover, your proceeds of disposition would be the FMV of the security you transfer. Your spouse’s ACB would also then be the FMV of the security on the date of the transfer. The election to have the transfer occur at FMV can be made on a property-by-property basis, meaning that if you transferred 50 shares to your spouse, you