at the end of its taxation year that includes that time, it is an "exempt foreign trust" (as defined in new subsection94(1)) other than a trust that is an exempt foreign trust because of any of paragraphs (a) to (g) ofthat definition, ###>la fiducie est, à ce moment, une fiducie étrangère exempte par l’effet de l’alinéah) de la définition de ce terme au paragraphe94(1).