4 June 2024 STEP Roundtable Q. 8, 2024-1007841C6 - Disposition of Property Held in a Bare Trust -- summary under Subparagraph (b)(v)

CRA indicated that, notwithstanding (b)(v) of “disposition,” the winding up of a bare trust does not cause a disposition of its property by virtue of the exception in (e) and by virtue of a bare trust not being a trust for purposes of (e)(ii).