Which of the Following Conditions Is NOT Required for ITA

Which of the following conditions is NOT required for ITA 55(2) (capital gains stripping rules) to apply?

A) There is a disposition of shares by a corporation to an arm's length party.
B) The corporation that has disposed of the shares has received dividends that are deductible under ITA 112(1) .
C) One of the purposes of the dividend received by the corporation was to significantly reduce a capital gain on the disposition of shares.
D) The corporation selling the shares must be a private company.