Versions of s. 86(4)(a)

there shall be deducted after the disposition in computing the adjusted cost base to the taxpayer of each new share the amount determined by the formula A × B/C where A is the amount, if any, by which the total of all amounts deducted under paragraph 53(2)(g.1) in computing the adjusted cost base to the taxpayer of the old shares immediately before the disposition exceeds the amount that would be the taxpayer’s capital gain for the taxation year that includes the time of the disposition from the disposition of the old shares if paragraph 40(1)(a) were read without reference to subparagraph (iii) of that paragraph, B is the fair market value of the new share at the time it was acquired by the taxpayer in consideration for the disposition of the old shares, and C is the total of all amounts each of which is the fair market value of a new share at the time it was acquired by the taxpayer in consideration for the disposition of the old shares; and