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deemed disposition [1 record]
Record 1 - internal organization data 2007-05-15
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- deemed disposition
1, record 1, English, deemed%20disposition
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Deemed dispositions which do not involve a change in ownership and occur in the event of death, leaving Canada, change in the use of a property, e.g., principal residence becomes a rented income-producing property, adjustments made to the cost base of a property where a negative amount results and the expiry of certain options. 2, record 1, English, - deemed%20disposition
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 48. Also found in the federal T1 income tax return and in the Taxation Operations Manual 40(10)0-H of Revenue Canada, 2-1999. 3, record 1, English, - deemed%20disposition
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- disposition présumée
1, record 1, French, disposition%20pr%C3%A9sum%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- disposition réputée 2, record 1, French, disposition%20r%C3%A9put%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Cession théorique qui, aux fins d'une loi fiscale, est considérée comme étant survenue et qui, de ce fait, est soumise aux dispositions de la loi au même titre qu'une cession réelle. 3, record 1, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 1, Textual support number: 1 CONT
Les «dispositions présumées» qui n'entraînent pas de changement dans la propriété et qui surviennent à la suite du décès, du départ du Canada, du changement dans l'usage d'un bien, par exemple : la résidence principale devient un bien loué producteur de revenu, des rajustements apportés aux prix de base d'un bien lorsqu'il y a un montant négatif et l'expiration de certaines options. 4, record 1, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 1, Textual support number: 1 OBS
disposition présumée et disposition réputée : Termes employés dans la Loi de l'impôt sur le revenu, art. 48. 5, record 1, French, - disposition%20pr%C3%A9sum%C3%A9e
Record number: 1, Textual support number: 2 OBS
disposition réputée : terme qui figure dans la déclaration d'impôt T1 au niveau fédéral et dans le Manuel des Opérations de l'impôt (MOI-40(10)0-H). 5, record 1, French, - disposition%20pr%C3%A9sum%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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