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The Charter of the French language and its regulations govern the consultation of English-language content.

Definitions

Proceeds of disposition

  • the actual proceeds of disposition;
  • the deemed proceeds of disposition (generally, the fair market value [FMV] of the property at the time of the deemed disposition or the transfer); or
  • the compensation received for property that was expropriated, destroyed, damaged or stolen.
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Proceeds of disposition
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