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Versions of s. 261(12)(a)

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
    “Canadian currency” were references to “the taxpayer’s elected functional currency”;
    Full text

    “Canadian currency” were references to “the taxpayer’s elected functional currency”;

  2. 2009-03-12 to 2017-12-14 View Source
    the“Canadian lastcurrency” taxationwere year of the subsidiary that ends before the beginning of the distribution year of the subsidiary is deemedreferences to be“the thetaxpayer’s lastelected functional currency year of the subsidiary; andcurrency”;
    Full text

    “Canadian currency” were references to “the taxpayer’s elected functional currency”;

  3. 2007-12-14 to 2009-03-12 View Source

    the last taxation year of the subsidiary that ends before the beginning of the distribution year of the subsidiary is deemed to be the last functional currency year of the subsidiary; and