9 March 2012 External T.I. 2011-0416611E5 - disposition under paragraph 38(a.3) -- summary under Subparagraph 53(1)(e)(i)

Since s. 53(1)(e)(i)(A) does not explicitly say that the Act is to be read without reference to s. 38(a.3), there is no authority for adding exempt capital gains pursuant to that paragraph in determining the ACB of a partnership interest.