That's correct. The transactions that are caught by this measure are simply dispositions of shares to related corporations. So where there's a true disposition to an arm's-length party, that disposition won't be subject to the measure.
November 1st, 2011 / 5:25 p.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
That's correct. The transactions that are caught by this measure are simply dispositions of shares to related corporations. So where there's a true disposition to an arm's-length party, that disposition won't be subject to the measure.
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