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As per CRA, the proceeds of disposition are usually the amount you received or will receive for your property. In most cases, it refers to the sale price of the property. This could also include compensation you received for the property that has been destroyed, expropriated, or stolen.
Please visit our TurboTax article on Proceeds of Disposition
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Thank you for choosing TurboTax. Proceeds of disposition is referred to as the amount you received or will receive for your property. In most cases, it refers to the sale price of the property. This could also include compensation you received for property that has been destroyed, expropriated, or stolen.
If you have sold your property at a price which was higher than the initial price at which you bought then that is referred to as Capital Gain.
If your sold price was lower than the initial purchase price then it is a Capital loss.
Please refer to the blog in order to calculate capital gain or loss
Hope this helps.