translate English to French: • the vendor disposes at any time (referred to here and in paragraphs 95(2)(h.1) to (h.5) as the "original disposition time") of a property (referred to here and in paragraphs 95(2)(h.1) to (h.5) as the "specified property") that, at that time, is not a depreciable property, eligible capital property or an excluded property of the vendor (or would not be excluded property of the vendor if the vendor were, at that time, a foreign affiliate of the particular taxpayer) to a person or partnership (referred to here as the "purchaser") that is, immediately after that time, a specified purchaser in respect of the particular taxpayer, and • the vendor would have a loss or an allowable capital loss from the disposition of the specified property, if this Act were read without reference to paragraph 95(2)(h.1). The expressions "original disposition time", "specified property", "vendor" and "purchaser" are described in new paragraph 95(2)(h) and are then referred to throughout new paragraphs 95(2)(h.1) to 95(2)(h.5).
• le pourcentage de droit au surplus de la société donnée résidant au Canada, immédiatement avant la liquidation ou la fusion ou combinaison, à l’égard de la société affiliée déterminée est d’au moins 90 %, le pourcentage de droit au surplus de la société donnée résidant au Canada, immédiatement après la liquidation ou la fusion ou combinaison, à l’égard de la société mère étrangère ou de la nouvelle société étrangère est d’au moins 90 %;