to the transferor?

a$.$ The transfer of capital property to a spouse or commpn$-$law partner in return for a noninterest bearing promissory note. The transferor opts out of the rollover of ITA $73(1).$

b$.$ The transfer of capital property to a minor child of the transferor's sister.

c$.$ The disposition of capital property to a spouse or common$-$law partner for FMV consideration where the transferor does not opt out of the rollover of ITA $73(1).$

d$.$ The transfer of a business to a spouse or common$-$law partner. The transferor does not