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While it s true that your death will cause a deemed disposition, or sale, of all that you own, there are other common situations that can give rise to this same deemed disposition at fair market value Here are the two most common: (1) where you give an asset away to someone other than your spouse and (2) where you give up Canadian residency The problem with a deemed disposition is that since you re not actually selling anything, there are no sale proceeds TABLE 20-4 Caution! free qr code font for crystal reports QR Codes in Crystal Reports
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