translate English to French: "eligible small business corporation" at any time means, subject to subsection (10), a corporation that, at that time, is a Canadiancontrolled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets of the corporation that are
« montant de report autorisé » S’agissant du montant de report autorisé d’un particulier relativement à une disposition admissible qu’il effectue, le montant obtenu par la formule suivante : (G/H) x I où :