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Versions of s. 261(3)(d)

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
    the taxpayer has not filed another election under paragraph (b); and
    Full text

    the taxpayer has not filed another election under paragraph (b); and

  2. 2009-03-12 to 2017-12-14 View Source
    where the taxpayer’s taxation year immediately preceding the particular taxation year was a functional currency year of the taxpayer, the functional currency of the taxpayer forhas thatnot precedingfiled taxationanother yearelection isunder theparagraph same as the functional currency of the taxpayer for the particular taxation year;(b); and
    Full text

    the taxpayer has not filed another election under paragraph (b); and

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

    where the taxpayer’s taxation year immediately preceding the particular taxation year was a functional currency year of the taxpayer, the functional currency of the taxpayer for that preceding taxation year is the same as the functional currency of the taxpayer for the particular taxation year; and