Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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. 2017-12-14 to present available View Source
    tax reporting currency of a taxpayer for a taxation year, and at any time in the taxation year, means the currency in which the taxpayer’s Canadian tax results for the taxation year are to be determined. (monnaie de déclaration)
    Full text

    tax reporting currency of a taxpayer for a taxation year, and at any time in the taxation year, means the currency in which the taxpayer’s Canadian tax results for the taxation year are to be determined. (monnaie de déclaration)

  2. 2016-12-15 to 2017-12-14 View Source
    tax reporting currency of a taxpayer for a taxation year, and at any time in the taxation year, means the currency in which the taxpayer’s Canadian tax results for the taxation year are to be determined. (monnaie de déclaration)
    Full text

    tax reporting currency of a taxpayer for a taxation year, and at any time in the taxation year, means the currency in which the taxpayer’s Canadian tax results for the taxation year are to be determined. (monnaie de déclaration)

  3. 2009-03-12 to 2016-12-15 View Source

    tax reporting currency of a taxpayer for a taxation year, and at any time in the taxation year, means the currency in which the taxpayer’s Canadian tax results for the taxation year are to be determined.