Deemed Disposition

Direct AnswerAs of July 2026A tax event recognized by CRA where property is treated as if sold at fair market value even though no actual sale occurred. Triggered by death, emigration from Canada, or conversion of property use,

A tax event recognized by CRA where property is treated as if sold at fair market value even though no actual sale occurred. Triggered by death, emigration from Canada, or conversion of property use, creating a capital gains tax liability.

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