Exempt capital gains for specified funds depend on relocation-linked share transfers and timely filing of the prescribed annual statement. Computation of exempt capital gains income for a specified fund in relation to shares received on relocation is made by the prescribed fraction where Form No. 178 is furnished. The exempt income equals A x B / C, based on the relevant capital gains and the proportion of assets under management attributable to non-resident unit holders. If Form No. 178 is not filed, the exempt income is nil, and the annual statement must be electronically furnished and certified by an accountant in Form No. 179.