Versions of s. 261(4)(d)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

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

each reference in subsection 79(7), paragraph 80(2)(k) and subsections 80.01(11) and 80.1(8) to “Canadian currency” is to be read as a reference to “the taxpayer’s functional currency”;