Versions of s. 110.62(2)(a)

the amount determined by the formula A × B × C − D where A is the elected amount (within the meaning of clause (1)(e)(ii)(A)) included in the joint election referred to in paragraph (1)(e), B is 1, if only one individual is entitled to a deduction under this subsection in respect of the qualifying cooperative conversion, the percentage assigned to the individual in the joint election referred to in paragraph (1)(e), if a percentage is assigned to the individual in accordance with clause (1)(e)(ii)(B), and in any other case, nil, C is the fraction of the taxpayer’s capital gain from the disposition of the subject shares that is a taxable capital gain under paragraph 38(a) that applies to the subject shares in the year, and D is the total of each amount claimed by the taxpayer under this subsection in a prior taxation year in respect of the disposition of the subject shares multiplied by the amount determined by the formula E ÷ F where E is the fraction of a capital gain that is a taxable capital gain under paragraph 38(a) in the current year, and F is the fraction of a capital gain that is a taxable capital gain under paragraph 38(a) in the prior year in respect of the disposition of the subject shares; and