視作轉讓
deemed disposition
在某些情況下，稅務條例表示，在沒有買入或賣出任何產業的情況下，轉換產業的情況同樣會出現。例如，死亡或移離加拿大。
In some cases, the IRO said that in the absence of buy or sell any industry, the case of the conversion industry will also appear. For example, death or removal from Canada.