translate English to French: Except where the share is considered to be nil or where the transitional rule described below applies, the share of a partner for a taxation year is the negative or positive amount that would represent the partner’s share of the adjusted resource profits of the partnership for the taxation year if the partnership were a taxpayer and its fiscal period were a taxation year.
54 réputée nulle puisque la déduction relative à des ressources pour les exercices antérieurs aura été demandée au niveau de la société de personnes.