Versions of s. 132(5.3)(b)

the portion of the allocated amount determined by the formula A − ½(B + C − D) where A is the portion of the allocated amount that would be, without reference to subsection 104(6), an amount paid out of the taxable capital gains of the trust, B is the beneficiary’s proceeds from the disposition of the unit on the redemption, C is the allocated amount, and D is the amount determined by the trustee to be the beneficiary’s cost amount of that unit, using reasonable efforts to obtain the information required to determine the cost amount.