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Versions of s. 261(3)(c)

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
    there is a functional currency of the taxpayer for the first taxation year of the taxpayer in respect of which subsection (5) would, if this subsection were read without reference to this paragraph, apply;
    Full text

    there is a functional currency of the taxpayer for the first taxation year of the taxpayer in respect of which subsection (5) would, if this subsection were read without reference to this paragraph, apply;

  2. 2009-03-12 to 2017-12-14 View Source
    there is a functional currency of the taxpayer for the particularfirst taxation year;year of the taxpayer in respect of which subsection (5) would, if this subsection were read without reference to this paragraph, apply;
    Full text

    there is a functional currency of the taxpayer for the first taxation year of the taxpayer in respect of which subsection (5) would, if this subsection were read without reference to this paragraph, apply;

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

    there is a functional currency of the taxpayer for the particular taxation year;