(8) Subsection (4) applies (a) to dispositions that occur after December 23, 1998; and (b) in respect of the 1996 and subsequent taxation years, to transfers of capital property that occurred before December 24, 1998. ###>(8) Le paragraphe (4) s'applique : a) aux dispositions effectuées après le 23 décembre 1998; 10 5