(1) Subsection 53(1) of the Act is amended by adding the following after paragraph (b): (b.1) where the property is a share of the capital stock of a corporation, the amount of any dividend deemed by paragraph 128.1(1)(c.2) to have been received in respect of the share by the taxpayer before that time and while the taxpayer was resident in Canada; (2) Paragraph 53(1)(e) of the Act is amended by striking out the word "and" at the end of subparagraph (xi), by adding the word "and" at the end of subparagraph (xii) and by adding the following after subparagraph (xii): (xiii) any amount required by subsection 127(30) to be added to the taxpayer’s tax otherwise payable under this Part for a taxation year that ended before that time; (3) Paragraph 53(1)(j) of the Act is replaced by the following: (j) if the property is a share or unit and, in respect of its acquisition by the taxpayer, a benefit was deemed by section 7 to have been received in any taxation year that ends after 1971 and begins before that time by the taxpayer or by a person that did not deal at arm’s length with the taxpayer, the amount of the benefit so deemed to have been received;
a) le montant qui représenterait le coût, pour le particulier, d’une protection dans le cadre du régime si les prestations et la protection relatives au particulier, à son conjoint et aux personnes habitant chez le particulier étaient identiques à celles offertes à l’égard de l’autre personne, de son conjoint et des personnes habitant chez elle; b) le pourcentage du coût d’une protection dans le cadre du régime à l’égard de l’autre personne qui est payable par le particulier ou par une société de personnes dont il est un associé. (2) Le paragraphe (1) s’applique aux montants qui deviennent payables après 1997.