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an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection (5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or