translate English to French: These proposed income tax changes are effective for taxation years that end after September 1997, and also for taxation years that end after 1995 and before October 1997 where the taxpayers elects to have the new reserve provisions apply to those earlier years.
Le nouveau paragraphe 20(30) de la Loi de l’impôt sur le revenu précise en quoi consiste ce « montant de redressement déterminé ».