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Versions of s. 261(13)(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
    determining the amount of the taxpayer’s income, gain or loss, for a reversionary year of the taxpayer (other than an amount that subsection (14) deems to arise), that is attributable to a fluctuation in the value of a currency; and
    Full text

    determining the amount of the taxpayer’s income, gain or loss, for a reversionary year of the taxpayer (other than an amount that subsection (14) deems to arise), that is attributable to a fluctuation in the value of a currency; and

  2. 2009-03-12 to 2017-12-14 View Source
    determining the mergeramount wasof the taxpayer’s income, gain or loss, for a reversionary year of the taxpayer (other than an amalgamationamount (withinthat subsection (14) deems to arise), that is attributable to a fluctuation in the meaningvalue assignedof bya subsectioncurrency; 87(1));and
    Full text

    determining the amount of the taxpayer’s income, gain or loss, for a reversionary year of the taxpayer (other than an amount that subsection (14) deems to arise), that is attributable to a fluctuation in the value of a currency; and

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

    the merger was an amalgamation (within the meaning assigned by subsection 87(1));