Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 261(17.1)(b)

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
    that elected functional currency is deemed to be the new corporation’s functional currency for its first taxation year.
    Full text

    that elected functional currency is deemed to be the new corporation’s functional currency for its first taxation year.

  2. 2014-12-16 to 2017-12-14 View Source

    that elected functional currency is deemed to be the new corporation’s functional currency for its first taxation year.