Versions of s. 127.52(1)(d.2)
-
in respect of a disposition of a property that is included in a flow-through share class of property (as defined in section 54) to which paragraph 38(a.1) applies, the portion of that paragraph before subparagraph (i) were read as “a taxpayer’s taxable capital gain for a taxation year from the disposition of a flow-through share class of property is equal to 3/10 of the amount, if any, by which the taxpayer’s capital gain for the year from the disposition of the flow-through share class of property, exceeds the amount deemed to be a capital gain of the taxpayer from the disposition of another capital property because of the application of subsection 40(12) in respect of the disposition of the flow-through share class of property”;