translate English to French: For the purpose of determining its tax credit amount and its tax credit rate, the new corporation is deemed to have had two fiscal years immediately preceding the first fiscal year of the new corporation (i.e., the fiscal year of the new corporation that begins on the day of the merger or amalgamation).
Afin de déterminer son montant de crédit de taxe et son taux de crédit de taxe, la nouvelle personne morale est réputée avoir eu deux exercices immédiatement avant le premier exercice de la nouvelle personne morale (c.-à-d. l'exercice de la nouvelle personne morale qui commence le jour de la fusion).