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

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

2017-12-14 to present available View Source

subparagraph 94.1(1)(b)(vii), the definition foreign currency debt in subsection 111(8), subsection 142.4(1), and the definition amortized cost in subsection 248(1) to “currency of a country other than Canada” is, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, to be read as a reference to “currency other than the taxpayer’s elected functional currency”;

Full text

subparagraph 94.1(1)(b)(vii), the definition foreign currency debt in subsection 111(8), subsection 142.4(1), and the definition amortized cost in subsection 248(1) to “currency of a country other than Canada” is, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, to be read as a reference to “currency other than the taxpayer’s elected functional currency”;
2009-03-12 to 2017-12-14 View Source

subparagraph 94.1(1)(b)(vii), the definition foreign currency debt in subsection 111(8), subsection 142.4(1), and the definition amortized cost in subsection 248(1) to “currency of a country other than Canada” is, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, to be read as a reference to “currency other than the taxpayer’s elected functional currency”;