Which of the Following Conditions Is Not Required for ITA

Which of the following conditions is not required for ITA 84.1 (dividend stripping rules) to be applicable?

A) The shares that are disposed of must have been held as capital property.
B) The subject corporation must be associated with the purchaser corporation after the disposition of the shares.
C) The share disposition must be made to a corporation with which the taxpayer does not deal at arm's length.
D) The taxpayer who disposes of the shares must be a Canadian resident.