translate English to French: The recalculation will determine the tax liability on the QRLSP as if each portion had been taxed in the year to which it relates rather than taxed in the year in which it was received.
Le recalcul permettra de déterminer l'impôt à payer sur le PFRA comme si chaque partie de ce dernier avait été versée au cours de l'année à laquelle elle se rapporte.