DTC 6290 DRIVERS FOR PC

We are DTC 6290 the view that nothing in subsection 97 1 of the Act leads to conclude that some portion or DTC 6290 of the deemed proceeds should be deemed to be payable at some other time than the time of disposition. Parliament must have intended the deemed proceeds to have been received by the taxpayer. 3 May 1993 External T.I. 9238535 - TRANSFER BY PARTNER TO PARTNERSHIP In our opinion, the partner is in the same financial position ...