Versions of s. 206(2)(a)(ii)
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where the taxpayer is described in any of paragraphs 205(b), 205(c) and 205(e), all amounts each of which is the cost amount to the taxpayer of a foreign property that was not at the end of the month a qualified investment (within the meaning assigned by subsection 146(1) or 146.3(1) or section 204, as the case may be) of the taxpayer, and