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

I-3.3 — Income Tax Act · 1 version

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

  1. 2009-03-12 to 2013-06-26 View Source

    to “currency of a country other than Canada” 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 “currency other than the taxpayer’s elected functional currency”;