I don't have any exact figures in front of me, but I can give a more general answer. A long-term analysis does indeed show that people are in that group just once, and it is because they sold their property.
In reference to the statistics earlier, Mr. Stanford said it was mostly concentrated among wealthier people. In the year that a farmer sells his farm, statistically speaking, he is actually considered to be one of those wealthier Canadians. That's why the study conducted a few years ago for the Canadian Tax Journal provided some nuance. I cannot tell you what percentage of people, statistically, are in the category of wealthier people just once. I can say however that it is often in the year of their death.
I don't know if this is less important, but this is nonetheless a way of redistributing wealth when properties are passed on to the next generation. Even if there are not many deceased people among taxpayers, they account for a significant share of the gains realized in a given year. Those were also the findings of the study we conducted a few years ago.