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Versions of s. 261(12)(b)

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 year” were references to “functional currency year”;
    Full text

    “Canadian currency year” were references to “functional currency year”;

  2. 2009-03-12 to 2017-12-14 View Source
    subsection“Canadian (4)currency isyear” deemedwere notreferences to apply to the subsidiary for each taxation year of the subsidiary commencing after the end of the last functional“functional currency year of the subsidiary described in paragraph (a).year”;
    Full text

    “Canadian currency year” were references to “functional currency year”;

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

    subsection (4) is deemed not to apply to the subsidiary for each taxation year of the subsidiary commencing after the end of the last functional currency year of the subsidiary described in paragraph (a).