Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 261(1), definition “canadian currency year”

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer. (année de déclaration en monnaie canadienne)
    Full text

    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer. (année de déclaration en monnaie canadienne)

  2. 2016-12-15 to 2017-12-14 View Source
    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer. (année de déclaration en monnaie canadienne)
    Full text

    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer. (année de déclaration en monnaie canadienne)

  3. 2009-03-12 to 2016-12-15 View Source
    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer in respect of which subsection (4) did not apply to the taxpayer.
    Full text

    Canadian currency year of a taxpayer means a taxation year that precedes the first functional currency year of the taxpayer.

  4. 2007-12-14 to 2009-03-12 View Source

    Canadian currency year of a taxpayer means a taxation year of the taxpayer in respect of which subsection (4) did not apply to the taxpayer.