(a) 25% of the aggregate of the adjusted cost ofi. the shares of the capital stock of the corporation issued, in the year of the transaction but before the occurrence thereof or in the two years preceding that year, with the stipulation that they could be included in a stock savings plan, and distributed in Québec to an individual other than a trust, to an investment group or to an investment fund;
ii. the shares of the capital stock of the corporation issued in replacement of shares that are not contemplated in subparagraph i, that were issued, in the year of the transaction but before the occurrence thereof or in the two years preceding that year, with the stipulation that they could be included in a stock savings plan, and distributed in Québec to an individual other than a trust, to an investment group or to an investment fund; and
iii. the shares of the capital stock of the corporation issued in replacement of shares, other than shares contemplated in subparagraph ii, issued in substitution for shares, other than shares contemplated in subparagraph i, that were issued, in the year of the transaction but before the occurrence thereof or in the two years preceding that year, with the stipulation that they could be included in a stock savings plan, and distributed in Québec to an individual other than a trust, to an investment group or to an investment fund; exceeds