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Versions of s. 261(1), definition “functional 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
    functional currency year of a taxpayer means a taxation year in respect of which subsection (5) applies to the taxpayer. (année de déclaration en monnaie fonctionnelle)
    Full text

    functional currency year of a taxpayer means a taxation year in respect of which subsection (5) applies to the taxpayer. (année de déclaration en monnaie fonctionnelle)

  2. 2016-12-15 to 2017-12-14 View Source
    functional currency year of a taxpayer means a taxation year in respect of which subsection (5) applies to the taxpayer. (année de déclaration en monnaie fonctionnelle)
    Full text

    functional currency year of a taxpayer means a taxation year in respect of which subsection (5) applies to the taxpayer. (année de déclaration en monnaie fonctionnelle)

  3. 2009-03-12 to 2016-12-15 View Source
    functional currency year of a taxpayer means a taxation year of the taxpayer in respect of which subsection (4)(5) applies to the taxpayer.
    Full text

    functional currency year of a taxpayer means a taxation year in respect of which subsection (5) applies to the taxpayer.

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

    functional currency year of a taxpayer means a taxation year of the taxpayer in respect of which subsection (4) applies to the taxpayer.