TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PRODUIT DISPOSITION [1 record]

Record 1 2009-02-06

English

Subject field(s)
  • Taxation
CONT

Proceeds of disposition - usually the amount ... received or [that shall be received] for your property. In most cases, it refers to the sale price of the property. This could also include compensation ... received for property that has been destroyed, expropriated, or stolen.

OBS

Source: Income Tax Act, S. 13(21)(d); 54(h).

OBS

This term is usually used in the plural form.

PHR

Deemed proceeds of disposition.

French

Domaine(s)
  • Fiscalité
CONT

Produit de disposition - Il s'agit généralement du montant reçu ou [qui sera reçu] en contrepartie d'un bien. Il correspond, dans la plupart des cas, au prix de vente du bien. Il peut également comprendre l'indemnité reçue pour le bien en question, dans le cas d'un vol, d'une expropriation ou de la destruction d'un bien.

OBS

Source : Loi de l'impôt sur le revenu, art. 13(21)(d); 54(h).

PHR

Produit de disposition réputée.

Spanish

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