The notions of poles and zeros at infinity and their relations are extended
to the case of linear continuous time-varying systems. This study is based
on the notion of a "newborn system" which is, in a mathematical point of v
iew, a graded module extension over the noncommutative ring of differential
operators. It is proved to be a relevant generalization to the time-varyin
g case of the equivalence class, for the so-called "restricted equivalence"
of Rosenbrock's polynomial matrix descriptions. The authors' approach is i
ntrinsic and unifies the definitions previously given in the literature in
the time-invariant case.