You can claim a deduction if the following conditions are met:

• You are a beneficiary under a deferred profit-sharing plan (DPSP) and you received, during the year or in a previous year and while resident in Canada, a single payment including at least one share of the capital stock of the employer that contributed to the plan (or of a corporation with which the employer was not dealing at arm's length) at the time of your withdrawal from the plan, your retirement or the death of an employee or former employee, and you made a valid election in respect of the payment.
• During the year, you disposed of (sold, transferred, exchanged, donated, etc.) a share covered by the election or ceased to be resident in Canada.

The deduction is equal to:

• 50% of the amount included in your income for 2024 in respect of the disposition of the share (the amount by which the fair market value of the share when you acquired it exceeds its cost at the time), if you disposed of the share before June 25, 2024;
• 33.33% of the amount included in your income for 2024 in respect of the disposition of the share (the amount by which the fair market value of the share when you acquired it exceeds its cost at the time), if you disposed of the share after June 24, 2024.