Which of the following is not a necessary condition for an individual to claim a capital gains deduction on disposal of shares?
a) The shares must not have been owned by anyone other than the individual or a related party for 24 months preceding the sale
b) 90% of the fair value of the assets of the corporation must be used in an active Canadian business at the time of sale
c) 50% of the fair value of the assets of the corporation must be used in an active Canadian business for the 24 months prior to the sale
d) The individual must never have claimed an ABIL