Versions of s. 261(5)(e)(i)

to “the value of the currency or currencies of one or more countries other than Canada relative to Canadian currency, a taxpayer” is to be read, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, as a reference to “the value of the currency or currencies of one or more countries (other than the taxpayer’s elected functional currency) relative to a taxpayer’s elected functional currency, the taxpayer”, and