translate English to French: The first set of conditions requires, in respect of the particular participating interest that: • participating interests that are identical to the particular participating interest be listed on a prescribed stock exchange throughout the period, in the taxpayer’s taxation year that includes that time, during which the taxpayer held the particular participating interest,
Le jour de bourse d’une participation déterminée sur une bourse de valeurs visée par règlement s’entend d’un jour où la participation déterminée se négocie à cette bourse.