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Johan Deroi owns shares with an ACB of $1,000 and a FMV of $1,500. If he sells the shares to his brother for $2,000, he

Johan Deroi owns shares with an ACB of $1,000 and a FMV of $1,500. If he sells the shares to his brother for $2,000, he will have a capital gain of $1,000.

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