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Versions of s. 261(16)(a)(ii)

I-3.3 — Income Tax Act · 2 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
    the subsidiary is deemed to have as its elected functional currency the parent’s tax reporting currency, and
    Full text

    the subsidiary is deemed to have as its elected functional currency the parent’s tax reporting currency, and

  2. 2009-03-12 to 2017-12-14 View Source

    the subsidiary is deemed to have as its elected functional currency the parent’s tax reporting currency, and