translate English to French: Note that paragraph 95(2)(k) is being divided into amended paragraph 95(2)(k) and new paragraph 95(2)(k.1). Amended paragraph 95(2)(k) defines the circumstances to which the fresh start rules apply, and new paragraph 95(2)(k.1) contains the substantive provisions of the fresh start rules.
Ces alinéas s’appliquent aux années d’imposition d’une société étrangère affiliée d’un contribuable commençant après la date de publication.