translate English to French: This is because, even though the calculations for the paragraph 114(a) and 114(b) periods are made "as though" those periods were separate taxation years, neither of those periods is a "taxation year"-the rules in subsection 111(1) provide only for the deduction, in a year of loss application, of a carried-over loss from a loss year.
• La restriction visée à l'alinéa 115(1)e) s'applique toujours.