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the amount that would be determined under subparagraph 14(1)(a)(v) at the end of that day in respect of the elector if shall be deemed to be a taxable capital gain of the elector for the taxation year in which the fiscal period of the business that includes that time ends from the disposition of a particular property and, for the purposes of this section, the particular property shall be deemed to have been disposed of by the elector at that time, and