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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,  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,  Textual support,  Spanish

Record 2,  Textual support,  English

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Disposition présumée des biens en fiducie qui tombe 21 ans après la date de la création de la fiducie. Proposition d'après l'art. 104(4) de la Loi sur l'impôt sur le revenu.  1, record 2, French, - disposition%20pr%C3%A9sum%C3%A9e%20apr%C3%A8s%2021%20ans

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A rule requiring that trust assets be treated for tax purposes as if they were disposed of every 21 years. This measure accompanied the introduction of capital gains taxation in 1972 to prevent trusts from being used to avoid the taxation of capital gains on death. There is a provision that permits an extension of the 21-year rule and the postponement of capital gains taxation on trust property until the death of the last "exempt beneficiary" under the trust.  2, record 3, English, - Twenty%2DOne%2DYear%20Deemed%20Disposition%20Rule

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Règle fiscale selon laquelle les biens détenus en fiducie doivent être traités comme s'ils faisaient l'objet d'une disposition tous les 21 ans. Cette mesure accompagnait l'instauration de l'impôt sur les gains en capital en 1972 pour empêcher qu'on se serve de fiducies pour éviter l'imposition des gains en capital au décès. Une disposition permet de prolonger la règle des 21 ans et de repousser l'imposition des gains en capital sur les biens détenus en fiducie jusqu'à la mort du dernier «bénéficiaire exempté» aux termes de la fiducie.  2, record 3, French, - R%C3%A8gle%20de%20disposition%20r%C3%A9put%C3%A9e%20au%20bout%20de%20vingt%2Det%2Dun%20ans

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Terminology used by Citizenship and Immigration Canada.  2, record 4, English, - disposition%20by%20a%20member%20shall%20be%20deemed%20to%20be%20the%20disposition%20of%20the%20Appeal%20Division

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Terminologie employée par Citoyenneté et Immigration Canada.  2, record 4, French, - la%20d%C3%A9cision%20d%27un%20membre%20vaut%20d%C3%A9cision%20de%20la%20Section%20d%27appel

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Form T2061, Revenue Canada Taxation.  1, record 5, English, - Election%20by%20an%20Emigrant%20to%20Defer%20Deemed%20Disposition%20of%20Property%20and%20Capital%20Gains%20Thereon

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Formule T2061, Revenu Canada Impôt.  1, record 5, French, - Choix%20de%20report%20par%20un%20%C3%A9migrant%20de%20la%20disposition%20pr%C3%A9sum%C3%A9e%20d%27un%20bien%20et%20des%20gains%20en%20capital%20y%20aff%C3%A9rents

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Form T3009, Revenue Canada Taxation.  2, record 6, English, - Election%20for%20Deemed%20Disposition%20and%20Reacquisition%20of%20Capital%20Property%20of%20a%20Trust%20Governed%20by%20an%20Employees%26rsquo%3B%20Profit%20Sharing%20Plan%20under%20Subsection%20144%284%2E%202%29

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Formulaire T3009, Revenu Canada Impôt.  2, record 6, French, - Exercice%20d%27un%20choix%20pour%20la%20disposition%20ou%20l%27acquisition%20de%20nouveau%20d%27un%20bien%20en%20capital%20d%27une%20fiducie%20r%C3%A9gie%20par%20un%20r%C3%A9gime%20de%20participation%20des%20employ%C3%A9s%20aux%20b%C3%A9n%C3%A9fices%2C%20en%20vertu%20du%20paragraphe%20144%284%2E2%29

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Form T3018, Revenue Canada Taxation.  2, record 7, English, - Election%20Under%20Subsection%20138%2E%201%284%29%20of%20the%20Deemed%20Disposition%20of%20Capital%20Property%20of%20a%20Life%20Insurance%20Segregated%20Fund

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Formule T3018, Revenu Canada Impôt.  1, record 7, French, - Choix%2C%20en%20vertu%20du%20paragraphe%20138%2E4%284%29%2C%20d%27une%20r%C3%A9put%C3%A9e%20disposition%20ou%20acquisition%20%C3%A0%20nouveau%20d%27un%20bien%20en%20immobilisation%20d%27une%20police%20d%27assurance%2Dvie%20%C3%A0%20fonds%20r%C3%A9serv%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Form T2074, Revenue Canada Taxation.  1, record 8, English, - Election%20under%20Subsection%20159%284%29%20to%20Defer%20Payment%20of%20Income%20Tax%20on%20the%20Deemed%20Disposition%20of%20Property

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Formule T2074, Revenu Canada Impôt.  1, record 8, French, - Choix%2C%20en%20vertu%20du%20paragraphe%20159%284%29%2C%20de%20diff%C3%A9rer%20le%20paiement%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20relatif%20%C3%A0%20une%20disposition%20pr%C3%A9sum%C3%A9e%20de%20biens

Record 8,  Textual support,  Spanish