Mrs$.$ Beauchamp is one of several shareholders of Craigdon Ltd$.,$ a CCPC$.$ She currently holds $1,500$ Class A common shares of the corporation with a total ACB of $$18,750$ and a total PUC of $$20,425.$ On January $1$ of the current year, Craigdon Ltd$.$ redeems $500$ of Mrs$.$ Beauchamp$$s shares for proceeds of redemption of $$7,500.$ Calculate the tax consequences for Mrs$.$ Beauchamp of this share redemption as per ITA $84(3).$