Subsection 128(2) is amended to delete the words "or would be so related if all the corporations were resident in Canada" given that those words are no longer needed as amended subsection 128(1) no longer requires that two corporations both be resident in Canada in order to be closely related to each other. ###>La modification apportée au paragraphe 128(2) consiste à supprimer le passage «ou qui le seraient si celui-ci résidait au Canada».