Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 261(3)(e)

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
    a revocation by the taxpayer under subsection (4) does not apply to the particular taxation year.
    Full text

    a revocation by the taxpayer under subsection (4) does not apply to the particular taxation year.

  2. 2009-03-12 to 2017-12-14 View Source
    wherea revocation by the taxpayer’staxpayer taxationunder yearsubsection immediately(4) precedingdoes not apply to the particular taxation year was a Canadian currency year of the taxpayer, no preceding taxation year of the taxpayer was a functional currency year of the taxpayer.year.
    Full text

    a revocation by the taxpayer under subsection (4) does not apply to the particular taxation year.

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

    where the taxpayer’s taxation year immediately preceding the particular taxation year was a Canadian currency year of the taxpayer, no preceding taxation year of the taxpayer was a functional currency year of the taxpayer.