Specified date for accreted income: cancellation, object changes, application expiry, incompatible merger, or failed asset transfer on dissolution. The specified date for calculating accreted income is the event date that fixes tax consequences: cancellation of registration or approval; adoption or modification of objects; expiry of the registration/approval application period; merger with an entity without similar objectives and without registration or approval; or dissolution when the trust fails to transfer all assets to another registered or approved trust or institution.