translate English to French: This has relevance for the purposes of a number of new provisions, including subparagraph 39(1)(a)(ii.3). This subparagraph has the effect of excluding, from a taxpayer’s capital property, a property in respect of which subsection 94.2(3) applies and is intended to ensure that there is no double taxation with respect to the same economic gain.
Sauf aux fins de l'application de la définition des expressions « entreprise de placement » au paragraphe 94.1(1) et « entité de référence » au paragraphe 94.2(1), un bien de placement ne comprend pas un bien exempt.