Versions of s. 104(21.2)(b)(ii)(C)

from a disposition of a capital property that is a qualified fishing property (as defined for the purpose of section 110.6) of the beneficiary equal to the amount determined by the formula(A × B × I)/(D × E) where A is the lesser of the amount determined by the formula G - H where G is the total of amounts designated under subsection (21) for the designation year by the trust, and H is the total of amounts designated under subsection (13.2) for the designation year by the trust, and the trust’s eligible taxable capital gains for the designation year, B is the amount, if any, by which the amount designated under subsection (21) for the designation year by the trust in respect of the beneficiary exceeds the amount designated under subsection (13.2) for the year by the trust in respect of the beneficiary for the taxation year, C is the amount, if any, that would be determined under paragraph 3(b) for the designation year in respect of the trust’s capital gains and capital losses if the only properties referred to in that paragraph were qualified farm properties of the trust disposed of by it after 1984, D is the total of all amounts each of which is the amount determined for B for the designation year in respect of a beneficiary under the trust, E is the total of the amounts determined for C, F and I for the designation year in respect of the beneficiary, F is the amount, if any, that would be determined under paragraph 3(b) for the designation year in respect of the trust’s capital gains and capital losses if the only properties referred to in that paragraph were qualified small business corporation shares of the trust, other than qualified farm property, disposed of by it after June 17, 1987, and I is the amount, if any, that would be determined under paragraph 3(b) for the designation year in respect of the trust’s capital gains and capital losses if the only properties referred to in that paragraph were qualified fishing properties of the trust disposed of by it on or after May 2, 2006,