(i) the amount designated by the part
icular corporation (which amount shall not exceed the amount that is equal to the proportion of the taxable capital gain of the p
artnership that the number of shares of that class of the capital stock of the foreign affiliate, determined as the amount, if any, by
which the number of those shares that were deemed to have been owned by the disposing corporation for the purposes of subsection
93.1(1) im ...[+++]mediately before the disposition exceeds the number of those shares that were deemed to have been owned for those purposes by the disposing corporation immediately after the disposition, is of the number of those shares of the foreign affiliate that were owned by the partnership immediately before the disposition), or