Proceeds of disposition exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. 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.