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

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
    functional currency of a taxpayer for a taxation year means the currency of a country other than Canada if that currency is, throughout the taxation year,
    Full text

    functional currency of a taxpayer for a taxation year means the currency of a country other than Canada if that currency is, throughout the taxation year,

  2. 2016-12-15 to 2017-12-14 View Source
    functional currency of a taxpayer for a taxation year means the currency of a country other than Canada if that currency is, throughout the taxation year,
    Full text

    functional currency of a taxpayer for a taxation year means the currency of a country other than Canada if that currency is, throughout the taxation year,

  3. 2009-03-12 to 2016-12-15 View Source
    functional currency of a taxpayer for a particular taxation year of the taxpayer means the currency of a country other than Canada if that currency isis, throughout the taxation year,
    Full text

    functional currency of a taxpayer for a taxation year means the currency of a country other than Canada if that currency is, throughout the taxation year,

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

    functional currency of a taxpayer for a particular taxation year of the taxpayer means the currency of a country other than Canada if that currency is