(10) Paragraphs 118.1(13)(b) and (c) of the Act are replaced by the following: (b) if the security ceases to be a non-qualifying security of the individual at a subsequent time that is within 60 months after the particular time and the donee has not disposed of the security at or before the subsequent time, the individual is deemed to have made a gift to the donee of property at the subsequent time and the fair market value of that property is deemed to be the lesser of the fair
(12) Le paragraphe (6) s’applique aux dons faits après 1999. Toutefois, en ce qui concerne les dons faits après 1999 et au plus tard À LA DATE DE PUBLICATION, la mention « 248(30) » au paragraphe 118.1(6) de la même loi, édicté par le paragraphe (6), vaut mention de « (1) ».