translate English to French: - In computing the exempt surplus, in respect of the corporation resident in Canada, of the issuing foreign affiliate and each other foreign affiliate of the corporation resident in Canada in which the issuing affiliate has an equity percentage (the issuing foreign affiliate and each such other foreign affiliate referred to as the "particular relevant foreign affiliate"), immediately before the disposition (the "balance adjustment time"), there is to be included under subparagraph (v) of the description of B in the definition "exempt surplus" in subsection 5907(1), the aggregate of the exempt surplus reduction, the exempt deficit reduction, and the taxable deficit allocation of that particular relevant foreign affiliate, in respect of the disposed shares.
Il faut notamment que, immédiatement avant la liquidation, le pourcentage de droit au surplus de la société résidant au Canada, à l’égard de la société affiliée cédante, soit d’au moins 90 %, et que la liquidation ne soit pas imposable dans le pays de résidence de la société affiliée cédante.