translate English to French: However, because the share will still be treated as having been disposed of for the purposes of the Act, the emigrant individual will realize any gain that has accrued on the share since it was acquired.
Toutefois, puisque la présomption de disposition des actions aux fins de la Loi continue de s’appliquer, le particulier émigrant réalisera tout gain accumulé à l’égard des actions depuis leur acquisition.