Versions of s. 206(1), definition “excluded share”, para (c)
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a share last acquired after 1995 as a consequence of the exercise of a right acquired before 1996 where the share would not be foreign property if the expression “primarily from foreign property” in paragraph (d.1) of the definition foreign property in this subsection were read as “primarily from portfolio investments in property that is foreign property” and that paragraph were read without reference to “(other than an excluded share)”;