Versions of s. 73(3.1)(g)

for the purpose of determining, in respect of any disposition of the property, after the time of the transfer, the amount deemed to be the child’s taxable capital gain, and the amount to be included in computing the child’s income, there shall be added to the amount otherwise determined for Q in respect of the business in the definition cumulative eligible capital in subsection 14(5), the amount determined by the formula, A × B/C where A is the amount, if any, determined for Q in that definition in respect of the business immediately before the time of the transfer, B is the fair market value, immediately before that time, of the transferred property , and C is the fair market value immediately before that time of all the taxpayer’s eligible capital property in respect of the business; and