2. Calculation of the part of the capital gain generated before January 20, 2006
Once the above general requirements have been met, the reduction percentages will only be applicable to the part of the capital gain generated between the date of purchase of the item and January 19, 2006, inclusive, and may not be applied to the part of the capital gain generated from January 20, 2006 until the date of transfer.
The determination of the portion of the capital gain generated prior to and after January 20, 2006 is carried out according to the following rules: