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Versions of s. 248(1), definition “derivative forward agreement”, para (c)(i)(B)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, or
    Full text

    if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, or

  2. 2017-12-14 to 2018-06-21 View Source
    if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, andor
    Full text

    if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, or

  3. 2013-12-12 to 2017-12-14 View Source

    if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, and